ATO depreciation rates for waste water assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
14 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Aerators and agitators | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Aerobic ponds | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Anaerobic ponds | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Chlorine dosing systems | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Dissolved air flotation systems | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Effluent distribution pipes | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Effluent drum filters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Effluent irrigators (including centre pivot, lateral and travelling gun) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Effluent pumps | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Effluent screens | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Effluent storage tanks | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Pond covers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Pond liners | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Settling ponds | 30 years | 3.33% | 6.67% | 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.