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 |