ATO depreciation rates for crushers assets in the Mining industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
11 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Cone and gyratory | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Cyclones | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Dredges | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Electrical switching assets | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Feeder breaker | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Generally | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Impact and rotary | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Material handling assets (including chutes, feeders, hoppers, product bins and surge bins) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Roller (including roll sizers) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Wheel loaders | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Wire saws | 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.