ATO depreciation rates for printing and publishing assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
11 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Bar code label printers | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Benchtop finishing assets used in small printing establishments (including benchtop guillotines, coil, plastic comb and spiral binders, portable banding and tying machines, small roll laminators and tabletop folders) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Digital printers Dryers 121/2 * 1 Jul 2009 | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Digital printing assets (including flatbed digital printers, ink based thermal imaging printers, ink jet printers, spray jet digital printers and toner based printers) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Ink jet batch label printers | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Inkjet addressing printers | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Inkjet and laser label printers | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Labelling machines (including date printers) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Offset rollers, hot stamping machines, ink jet coders and printers and indent printers | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Pen and pad print machines | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Printers | 5 years | 20.00% | 40.00% | 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.