ATO depreciation rates for raw material preparation and receiving assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
7 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Brine/pickle preparation system assets | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Carton lifters and pallet lifters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Carton shredding/stripping machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Curing machines | 17 years | 5.88% | 11.76% | 1 July 2025 |
| Decartoning machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Floor scales (platform scales) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Thawing assets (including defrosters, tempering systems and thawers) Support assets generally (including boilers, control systems, cranes (gantry and overhead), fire control and alarm assets, laboratory assets, loading bay assets (dock levellers, pallet jacks and pallet trucks, scissor | 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.