ATO depreciation rates for saws assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
15 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Band saws | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Bone saws | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Brisket saws | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Circular electric | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Circular hydraulic | 2 years | 50.00% | 100.00% | 1 July 2025 |
| Reciprocating electric | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Reciprocating pneumatic | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Scribing saws | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Sheep brisket scissors | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Sheep restrainers (incorporating belts, pulleys, drives and motors) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Sheep skin pullers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Skinning or denuding machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Splitting saws | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Transfer belt and screw conveyors (incorporating belt, drive motors and supporting structure) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Weight graders | 5 years | 20.00% | 40.00% | 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.