ATO depreciation rates for support assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
119 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Access platforms | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Accumulation tables and turntables | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Additive and hops dosing systems assets (including pipes, pumps and tanks) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Additive dosing systems assets (including pipes, pumps and tanks) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Additive liquid dosing systems | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Afterburners | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Air and spring balancers and counter weights | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Air driers | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Air receivers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Augers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Bin tippers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Bins (including tippers and raw material bins) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Blowers and fans | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Boiler house assets | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Boilers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Bulka bags | 5 years | 20.00% | 40.00% | 1 July 2025 |
| C-hooks | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Carbonators (including controls, pumps and valves) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Centrifuges | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Chillers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Clean-in-place (CIP) systems | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Clean-in-place system (CIP) assets (including pipes, pumps and tanks) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cleaning systems (including vacuum) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| CNC and NC lathes | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Contra shears and drum filters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Control system and monitoring assets (including programmable logic controllers (PLCs), variable speed drives (VSDs), instruments and sensors) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Control system assets (excluding personal computers, but including program logic controllers (PLCs) and switchgear) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Control system assets (including control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs)) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Control system assets (including control cabinets and switchgear, instrumentation, programmable logic controllers (PLCs) and variable speed drives (VSDs)) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Control system assets (including programmable logic controllers (PLCs) and variable speed drives (VSDs)) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Control system assets (including supervisory control and data acquisition (SCADA) systems and vehicle preparation systems) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Control systems | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Controlled access gates | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Conveyers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Conveyors | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Conveyors (including elevators, conveyors and belts) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Conveyors and elevators | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cooling towers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cooling tunnels | 17 years | 5.88% | 11.76% | 1 July 2025 |
| Cutters and guillotines | 12 years | 8.33% | 16.67% | 1 July 2025 |
| De-aerated water system assets (including pipes, pumps and tanks) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Drilling machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Dust and fume extraction system assets | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Dust control assets (including ductwork, dust collectors, scrubbers and fans) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Effluent pumps | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Effluent screens and filters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Electronic (including analysers and spectrometers) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Exhaust systems | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Fastening and riveting assets | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and UV filters) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Filtration systems | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Fire prevention systems (incorporating fire protection system and water tanks) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Fire prevention systems (incorporating fire protection systems and water tanks) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Floor scales (platform scales) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Flow meters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Fumigation systems | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Furnaces, barley smokers, crispers and malt kilns | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Generally | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Gravity feed conveyors (incorporating belts, rollers and frames) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Gristmills | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Guard lights (incorporating red eye guard lights and stands) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Heat exchangers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Ice rake assemblies | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Ice storage bins, feed bins and rake bins | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Induction heaters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Jib cranes | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Laboratory and analysing assets (including probes and samplers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Laboratory assets (including quality control and material testing assets) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Laboratory equipment | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Manual strapping machines | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Material handling assets (including conveyors, elevators, hoists, feeders and hoppers) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Measuring assets (including micrometers, protractors, tapes, and vernier callipers) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Metal detectors | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Moulds | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Overhead cranes and gantries | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Pasteurisers (including heat exchangers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Perimeter fencing | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Pipes | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Portable train weighing assets | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Pumps | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Pumps (including cavity, diaphragm and lobe) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Pumps (including hydraulic pumps) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Pumps (including liquid feed) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Pumps (including macerating pumps) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Racking | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Racking and storage assets | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Racks | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Rail vehicle moving and placing assets (including crabs, shunting locomotives and trackmobiles) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Refrigerant recovery assets | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Safety systems | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Scales | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Spreader bars | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Stackers (drop and suction) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Steel | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Storage assets (including bins and trolleys) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Switchboards | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Syrup preparation assets (including tanks) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Tanks | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Tanks and vats (chocolate, egg, syrup etc) | 14 years | 7.14% | 14.29% | 1 July 2025 |
| Traversers and turntables | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Trolleys (carts) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Tunnel guarding (including safety cages) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Vacuum lifters | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Valves | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Vehicle progression systems assets (including rabbits) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Vibratory screens | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Waste water and effluent treatment assets | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Waste water ponds | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Waste water treatment assets | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Water filters, reverse osmosis (RO) filters and water softeners | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Waterjet cutting machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Weighers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Weighing assets (including weigh cells, heads and hoppers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Weighing assets for carriages and locomotives | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Withering troughs (incorporating controls and sensors) | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Work benches and tables | 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.