DEPRECIATING ASSETS DIVISION 40

What items or assets can I potentially claim depreciation on in my new residential rental property?

According to the ATO these items commonly found in a new residential property may be claimable.

 

Indoor assets

  • air conditioning assets
  • ceiling fans
  • electric clocks
  • dvd players
  • door closers & stops
  • evaporative coolers
  • floor coverings which are removable without damage
  • freestanding furniture
  • garbage bins
  • heaters electric or gas
  • hot water systems
  • intercom
  • light fittings (removable)
  • mirrors freestanding
  • solar-power system
  • stereo system
  • surround sound system
  • water pumps
  • window coverings
  • exhaust fans
  • heated towel rails
  • spa bath pumps
  • smoke alarms
  • extinguishers
  • cook tops
  • dishwashers
  • garbage disposal units
  • microwave ovens
  • range hoods
  • ovens
  • stoves
  • water filters
  • clothes dryers
  • washing machines

Outdoor Assets

  • automatic garage doors: controls
  • automatic garage doors: motors
  • barbecues
  • artificial grass & matting
  • freestanding outdoor furniture
  • garden watering systems
  • garden lights solar
  • garden sheds
  • gates –electrical controls & motors
  • operable pergola controls & motors
  • sauna heating
  • swimming pool & spas – chlorinators, filters, heaters, pumps

Security & Monitoring Assets

  • access control systems – code pads, door controllers, cameras, monitors
  • security systems – code pads, controls panels, detectors

Australian Taxation Office Rental Property Assets 2018