ATO depreciation rates for processing 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 |
|---|---|---|---|---|
| Feeders (including loss-in-weight feeders and volumetric feeders) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Heat exchangers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Heaters (including air heaters and concentrate heaters) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Homogenisers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Hoppers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| In-line moisture meters and moisture controllers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Membrane filtration system assets | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Mixers and blenders | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Pasteurisers and thermalisers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Separators, decanters, clarifiers and bactofuges | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Standardisers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Tanks (including storage, mixing, process and balance tanks) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| UHT aseptic processing system assets | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Valve matrixes | 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.