• 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
• 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
• Swimming pool cleaning equipment

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