ATO depreciation rates for 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 |
|---|---|---|---|---|
| Basins | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Basins and ponds | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Conditioner, slurry, polymer, liquid flocculants and mixer tanks | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Cooling towers (incorporating fans, motors, access platforms and stairs) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Gravel and sand filters | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Heat exchangers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Launder distribution and collection systems | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Pumps (including slurry disposal pumps) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Settling ponds | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Skimmers and scrapers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Slurry disposal pipelines | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Thickeners and clarifiers (incorporating tanks, rakes and access platforms) | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Valves and other non-pipe fittings | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Water distribution systems | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Water pipelines | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Water pipes | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Water pumps | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Water tanks | 25 years | 4.00% | 8.00% | 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.