ATO depreciation rates for production assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
9 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Autoclaves (for terminal sterilisation) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Encapsulators | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Fluid bed dryers | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Granulators and mixer/granulators | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Homogenisers | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Intermediate bulk containers, bins and vessels (including instruments, pipes, pumps and valves) used to hold and transfer formulations during various stages of production | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Metal detectors | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Sizing mills | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Vibrating sieves | 10 years | 10.00% | 20.00% | 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.