ATO depreciation rates for warehousing and storage assets in the Transport, Postal And Warehousing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
8 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Baggage check-in stations (incorporating scales and check-in conveyors) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Baggage outbound conveyor systems (incorporating belts, diverters, gearboxes, motors, ploughs, rollers, structures and tag readers) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Baggage reclaim conveyor systems (incorporating belts, gearboxes, motors, rollers and structures) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Balers Battery assets for warehouse vehicles (including | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Conveyor systems – warehouse | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Conveyor systems (incorporating chutes, gravity take-up assemblies, headframes, structures, surge bins, transfer towers and weigh towers) | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Conveyors (including shoe sorters) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Parcel sorting system assets (including sortation system assets) (excluding control systems and control system assets) | 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.