ATO depreciation rates for mineral processing 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 |
|---|---|---|---|---|
| Analysers, belt magnets, grinding mills, metal detectors and samplers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cone/gyratory crushers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Control systems (for conveying, crushing and screening assets) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Crushing assets (including drum scrubbers) | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Crushing assets (including feeder breakers, impact, roller and rotary crushers) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Downhole fishing and remedial tools (including casing swages, junk magnets and milling tools) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Electrostatic separation assets (including curve plates, electrostatic roll separators, high tension roll separators and screen plates) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Flotation assets (including agitation air supply systems, launders, reagent dosing systems and tanks) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Flotation assets (including tanks, launders, agitators, air supply and reagent dosing equipment) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Generally (including drying ovens, pulverisers, crushers, gas fired ovens, fume cupboards) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Hydraulic oversize rock breakers (mounted above primary crusher) | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Impact crushers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Jaw crushers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Mobile (track or wheel mounted machinery including screening and conveying components) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Pug mills | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Screening assets | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Screening assets (including screens and trommels) | 15 years | 6.67% | 13.33% | 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.