PRE-ORDER YOUR CAPITAL GAINS TAX VALUATION FOR 1 JULY 2027 Book an independent valuation now to lock in your property's market value at the changeover date
All property types Depreciation reports

Tax Depreciation Reports

ATO-compliant Quantity Surveyor schedules for every Australian property type — residential, commercial, industrial, hospitality and specialty assets. Division 40 plant & equipment plus Division 43 capital works.

Request a quote Call 1300 417 317

What is Tax Depreciation

Types of Depreciable Properties

Two Forms of Depreciation

Recent Changes to Depreciation
Choose your property type

TDA Tax Depreciation specialises in comprehensive Tax Depreciation Reports for all investment properties.

Our specialists have expert knowledge of tax depreciation and stay up to date with the latest regulations. We provide accurate reports, tailored to maximise your tax benefits. Trust us to navigate the complexities and optimise your investment returns. Click below the different types of investment assets Tax Depreciation Australia can complete tax depreciation reports on.

Residential Properties

Houses, townhouses, terraces and apartments — the single largest segment of Australia's tax depreciation market.

View report →

Commercial Office

Class A through suburban office, including medical office and government tenancies. Full Division 40 preserved.

View report →

Commercial Retail

Strip retail, single-tenant, anchored centres and shop-top mixed-use property.

View report →

Commercial Warehouse

Distribution, flex, manufacturing and warehousing across major industrial corridors.

View report →

Agricultural Properties

Broadacre, horticulture, viticulture, dairy and intensive agriculture — including fixed plant, irrigation and farm infrastructure.

View report →

Hotel / Motel

Full-service hotels, boutique hotels, motels and serviced apartments. Heavy Division 40 plant & equipment per room.

View report →

Medical Centres

GP and specialist medical centres, day surgeries and allied health. Significant fit-out and equipment depreciation.

View report →

Childcare Centres

Long day care, OSHC, kindergarten and preschool. Specialised fit-outs with strong Division 40 yield.

View report →

Pubs / Clubs

Hotels, pubs, taverns, clubs and licensed venues. Bar, gaming and kitchen fit-out depreciation captured in full.

View report →

What is tax depreciation?

As an investment property gets older and experiences wear and tear, the value of the building structure and items in the building lose value. If you are an investor of property or a tenant of a commercial property you can claim this loss in value as a tax deduction. And as we know, a tax deduction reduces your taxable income which in turn means you may pay less tax.

To determine the deductions eligible for your property, TDA Tax Depreciation will prepare a tax depreciation schedule detailing the building costs for all deductible items within your property.

The ATO provides two methods for calculating property depreciation: the prime cost method or the diminishing value method, which can be used for your tax claims. We provide both of these methods in our reports. Your accountant will be able to advise on the best method to suit your situation.

Request a quote

What our report includes
Div 40 and Div 43
Plant Equipment Items, Div 43, Free Report Updates, Scrapping Reports and Common Area Claims, in one schedule.
Two forms of depreciation

Every schedule splits into two deduction types.

Division 43

Building allowance also referred to as Division 43:

The best way to understand what this is, is everything that is fixed to the building e.g. bricks, mortar, concrete, roofing, retaining walls, fencing wiring etc.

Division 40

Plant and equipment also referred to as Division 40:

Plant and equipment typically refers to mechanical or removable assets within a property e.g. air conditioning units, light shades, ovens, blinds, carpet, loose furniture in instances where you are leasing your property out furnished.

Recent changes to depreciation

TDA Tax Depreciation stays abreast of all legislation changes that impact depreciation on investment. Once of the key changes that has been incorporated into our reports reflects the 2017 tax depreciation changes that came into effect on 9 May 2017 at 7:30pm.

As an overview, the following is the critical information that is now reflected in our reports.

You are eligible to claim property depreciation for tax purposes if you:

  • Purchase a brand new residential property
  • Own a building that qualifies for building depreciation (division 43)
  • Buy a second-hand property that underwent substantial renovations
  • Own a second-hand property that had minor renovations
  • Invest in a property through a Managed Fund
  • Own the property as a corporate entity (e.g. Pty Ltd Company)
  • Buy new plant and equipment for a second-hand property
  • Switch the usage of your property from a Principal Place of Residence (PPOR) to a rental property prior to 1st July 2017
  • Own a non-residential property, such as a commercial, manufacturing or motel property.

Note: Property investors who signed a contract to purchase a second-hand residential property after 7:30 pm on 9th May 2017 are not eligible to claim property depreciation on plant and equipment (division 40), however they can still claim tax depreciation on new plant and equipment like carpet and air-conditioning units.

What our report includes:

  • Plant Equipment Items
  • Div 43
  • Free Report Updates
  • Scrapping Reports
  • Common Area Claims
Request a quote

Find out what your property is worth in deductions.

Tell us about the property and a registered Quantity Surveyor will come back to you with a fixed-fee quote. If a schedule would not pay for itself, we will tell you that instead.

Call 1300 417 317 or email info@tdaqs.com.au.