ATO depreciation rates for pneumatic systems assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
14 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Air driers | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Air receivers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Re-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers, and brakes) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Scrap baller | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Scrap chopper bins and carriages | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Scrap chopper conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Scrap choppers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Separator blades | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Slitter tooling (incorporating blades, rubbers and spacers) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Slitting head building stations (incorporating rotating rigs) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Slitting head entry side guides | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Slitting heads (incorporating electric motors, gearboxes and drive shafts) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Tension units (incorporating entry and exit quadrants, rolls, separators, drag pads, motors, gearboxes and drives) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Weighing scales (incorporating load cells and controls) | 20 years | 5.00% | 10.00% | 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.