ATO depreciation rates for pizza base making assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
26 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Abrasive/brush peelers | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Batter enrobers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Blanchers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cookers | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Destoners | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Dicers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Dosing systems for dextrose and SAPP application etc | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Electronic sorters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Flake breakers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Flake drum dryers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Forming drums/machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Fryers | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Generally (including dewatering dryers) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Mechanical cutters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Mechanical sizers (including roller sizers and screen shaker sizers) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Mixers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Pizza base forming and sheeting assets (including chunking units, cutters, extruders, laminators, spiker rollers etc) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Pocket pizza making machines Frozen potato product manufacturing assets (including french fries/potato chips, potato flake, potato shred and shred product manufacturing | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Pre-heaters | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Proofers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Shredders | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Steam peelers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Trim tables (roller inspection tables) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Trimming and grading assets (including shaker screen tables used in grading finished products and nubbin removal, sliver removers etc) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Washers and brushers (including barrel washers, flat bed brushers, polishers and pre-cleaner wet hopper washers) | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Water based (hydro) cutters | 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.