ATO depreciation rates for waste water treatment assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
18 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Aerators | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Anaerobic bio gas system assets | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Biogas system assets (excluding lagoon and pond covers) | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Blowers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Catchment and settlement ponds | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Clarifiers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Clarifiers (including dissolved air floatation equipment and screens) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Concrete slurry pumps | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Digester/aeration tanks | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Digesters Tanks (including insulation, agitators, pump over | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Lagoon and pond covers | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Lagoon and pond liners | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Lagoons and ponds | 40 years | 2.50% | 5.00% | 1 July 2025 |
| Polyethylene (PE) water tanks | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Reverse osmosis system assets | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Sludge dewatering assets (including filters, separators etc) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Water pumps | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Weighers | 20 years | 5.00% | 10.00% | 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.