What parts of the building can I claim?

Plant and Equipment Items

Varying rates of depreciation

  • Air-Conditioning (Duct excluded)
  • Lifts
  • Rain Water Tanks
  • Beds
  • Freestanding furniture
  • Security Systems
  • Carpet
  • Garden Sheds
  • Shower Curtains
  • CCTV equipment
  • Gym equipment
  • Smoke detectors
  • Clothes dryers
  • Hose reels
  • Swimming pool cleaning equipment
  • Cook tops
  • Hot water systems (excluding piping)
  • Swimming pool filtration equipment
  • Dishwasher
  • Microwave ovens
  • Television sets
  • DVD players
  • Ovens
  • Washing machines
  • Exhaust fans
  • Pumps
  • Window blinds
  • Linoleum
  • Range Hoods
  • Window curtains

Capital Works or Building allowance

All to be claimed at 2.5% per annum

  • Balustrades
  • Excavation
  • Shower screens
  • Brickwork
  • Gyprock
  • Tiling, floor wall and roof
  • Carpentry
  • Handrails
  • Vanities
  • Concrete
  • Kitchen
  • Waterproofing
  • Doors
  • Painting
  • Windows
  • Excavation
  • Render
  • Wardrobes (Built-in)

Items not claimable

Nil Claim

  • Demolition
  • Landscaping (Soft)
  • Site clearing
  • Development profit

Structural improvements

2.5 per annum – must be built after 1992

  • Driveway
  • Retaining walls
  • Paving
  • Hard Landscaping