ATO depreciation rates for long-wall equipment assets in the Mining industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
17 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Armoured face conveyors | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Beam stage loaders | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Hydraulic pump modules | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Hydraulic roof supports | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Maintenance vehicles | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Mobile conveyors tail end | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Personnel transporters | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Raise borers and down reamers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Roof bolters | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Roof support relocation vehicles | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Scissor lifts | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Shearer carriers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Shearers | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Shuttle cars | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Skid steer loaders | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Wheel loaders | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Workshop plant | 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.