ATO depreciation rates for salt manufacturing and refining 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 |
|---|---|---|---|---|
| Augers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Automated packing machines | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Bag stackers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Bagging machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Belt weighers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Blow moulders | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Bucket elevators | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Centrifuges | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Conveyors | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Crushers | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Cyclones | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Dust extraction systems | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Kilns | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Metal detectors | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Motor control centres | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Net weighers | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Platform scales | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Ribbon mixers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Roller mills | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Rotary valves | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Salt flake growing tanks | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Salt hoppers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Sizing screen machines | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Slurry lines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Wash plant pumps | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Wash plants (removable) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Weigh feeders | 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.