ATO depreciation rates for cargo handling equipment assets in the Transport, Postal And Warehousing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
9 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Container/portainer | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Dozers | 9 years | 11.11% | 22.22% | 1 July 2025 |
| Fixed | 25 years | 4.00% | 8.00% | 1 July 2025 |
| General handling | 11 years | 9.09% | 18.18% | 1 July 2025 |
| Mobile (over 15.24 tonnes lift) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Reach stackers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Spreaders | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Stackers, reclaimers and stackers/reclaimers Straddle carriers 121/2 * 1 Jul 2002 | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Wheel loaders | 8 years | 12.50% | 25.00% | 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.