ATO depreciation rates for ground support assets 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 |
|---|---|---|---|---|
| Airstart units | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Containers, air cargo (used to transport goods by air) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Ground power units | 15 years | 6.67% | 13.33% | 1 July 2025 |
| High lift service vehicles (including catering, lavatory, maintenance and water vehicles) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Manual | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Tow tractors | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Tractor trolleys (including baggage and container trolleys, and dollies) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Tractors, baggage | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Vehicle mounted | 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.