ATO depreciation rates for rail assets assets in the Transport, Postal And Warehousing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
16 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Aluminium, galvanised steel, galvanised hot dipped steel and powder coated trailers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Collector rails | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Concrete rail beams and rails | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Containers, transportable (used to transport goods by road, rail and sea) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Electric/diesel power cars and trailers | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Generally (including ballast wagons/cleaners/regulators, rail grinders, sleeper laying machines and track recorders) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Link trainers | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Locomotive hauled carriages (including baggage vans, diners, mail vans, sit-up cars, and sleepers) | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Mild steel trailers (painted and unpainted) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Rail mounted gantries | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Signalling assets (including axle detectors, block signals, dragging equipment detector, hot boxes, interlockings, level crossings, and train control and train describer) Trackwork (incorporating rails, sleepers, ballast, permanent way/top 600, and integral bridges, | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Slipways (incorporating rails, ramps, runners and winching systems) | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Trailers | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Trailers having a gross vehicle mass greater than 4.5 tonnes Trailers having a gross vehicle mass of 4.5 tonnes | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Truck and rail receival dump pit | 50 years | 2.00% | 4.00% | 1 July 2025 |
| Wagons – non bulk freight (including all wagons used for general and inter-modal freight) | 30 years | 3.33% | 6.67% | 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.