ATO depreciation rates for packaging machinery assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
63 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| (including cartoners) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Bagging and wrapping machines (including palletisers) Banding and tying machines 121/2 * 1 Jan 2006 | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Bagging machines (including flow wrappers and roll wrapping machines) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Bagging machines (including flow wrappers, form fill seal machines, shaped foil wrappers, stick/bunch/sleeve wrappers etc) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Blister pack packaging machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Boilers (packaged type only) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Carton erecting, packing and closing machines (including cartoners) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cartoners | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Cartoners (including inner and outer cartoning machines) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cartoning and boxing machines (including erectors, robots, case packers, palletisers, strappers etc) | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Case erecting, packing and closing machines (including cartoners) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Compressors and packaged air compression systems | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cooling towers (including packaged type) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Depalletisers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Down coiler assets (including coilers (incorporating side guards, mandrel, mandrel drives, wrappers and unit roll drives)) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Dry ice packaging systems (incorporating conveyors, shrink tunnels and wrapping and sealing machines) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Flow wrappers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Flow wrappers (including continuous heat seal wrappers) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Flow wrappers and shrink wrappers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Form fill and seal packaging machines | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Form fill and seal packaging machines (including flat bottom, flat top and bottom, pillow shape, stand up and vacuum brick pack packaging machines) | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Generally (including flat bottom, flat top and bottom, pillow shape and stand up packaging machines) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Glass product handling and packaging assets (including case packers, flat glass lifters and stackers, palletisers, strapping machines, shrink wrappers, stretch wrappers and trolley shuttle cars) | 12 years | 8.33% | 16.67% | 1 July 2025 |
| In-line printers and labellers | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Jar de-palletisers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Labellers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Labellers (including laser coders and label applicators) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Live bird handling systems (including live bird containers) Packaging machines generally (bagging machines, batchers, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Packaged | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Packaged air compression systems | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Packaged air compressors (compressor, drier and receiver in one integrated unit) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Packaging assets | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Packaging assets (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, robotic pick and place packaging machines, shrink wrappers and stretch wrappers etc) | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Packaging assets (including packers, palletisers, shrink wrappers and strapping machines) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Packaging conveyors | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Pallet wrappers | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Palletisers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Palletisers and de-palletisers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Palletisers and depalletisers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Palletisers and depalletisers Vertical form fill and seal/volumetric fillers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Palletising robots | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Product identification labellers (including coding machines and label applicators) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Product identification labellers (including decorating, applicator and coding machines) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Robotic palletisers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Robotic pick and place packaging machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Robots (including automatic guided vehicles (AGVs) and pick and place packaging machines) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Robots (pick and place packaging machines) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Shrink wrappers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Shrinkwrappers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Stretch wrappers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Stretch wrappers (pallet wrappers) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Tea packaging assets generally (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, shrink wrappers and stretch wrappers etc) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Tension reels and belt wrappers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Transfer belt conveyors (incorporating belts, drive motors and supporting structures) Vacuum packaging systems (incorporating vacuum | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Vacuum brick pack packaging machines | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Weighers Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Wrappers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Wrapping machines (including shrink and stretch wrappers) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) Raw material receiving, storage and handling | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) Sugar receival, drying, screening, and storage | 15 years | 6.67% | 13.33% | 1 July 2025 |
The effective lives shown above are determined by the Commissioner of Taxation under section 40-100 of the Income Tax Assessment Act 1997. The diminishing value rate equals 200% ÷ effective life (for assets acquired on or after 10 May 2006). The prime cost rate equals 100% ÷ effective life. You may alternatively self-assess effective life — see the ATO website for guidance.