List of Claimable Items
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
- 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
