ATO depreciation rates for rendering plant assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
16 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Bagging/weigh batching machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Bins (includes raw material bins, charging hopper/feedbins, cake bins and holding bins) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Blood drying equipment (includes blood holding tanks, agitated holding tanks, coagulators, driers, decanters and dried blood hoppers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Cookers and driers (includes batch cookers, continuous cookers, continuous driers and pre-heater) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Decanters/centrifuges | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Environmental control equipment (including condensers and associated equipment, bio-filters, air-scrubbers, after-burners and dissolved air flotation systems) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Feathrolysers/feather hydrolysers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Magnets | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Mills | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Mincers/grinders | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Pans and screens (includes percolator pans/screen and shaker screens) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Pre-breakers/pre-hoggers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Screw and bucket elevators | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Separators/polishers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Tallow storage tanks | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Waste heat evaporators | 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.