ATO depreciation rates for processing assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
27 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Aspirators | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Blanchers and paste finishers (including bean and spaghetti) | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Brush finishers and pulper finishers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cappers and destemmers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Concentrates and syrup assets (including centrifuges, decanters and syrupers) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cookers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cooling tunnels | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cooling tunnels (including water cooling tunnels) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Crushing mills | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Drying assets (including dehydrators and dryers) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Graders | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Mechanical (including ginacas and magnesium scrubbers) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Micro filters | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Mixers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Pasteurisers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Pectin mixers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Pipes and pipelines (including pigging) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Pitters | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Pitters and repitters | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Riddles (including pre-riddles and rotary sieves) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Rotary atmospheric sterilisers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Shaker tables | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Slicers and resizers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Static retorts | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Sulphur tanks | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Tanks and vats (including blending, holding and mixing tanks) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Washing assets (including barrel washers, brush washers and ripple washers) | 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.