Why tax depreciation matters in ACT
The Australian Capital Territory supports a population of around 470,000 - almost entirely concentrated in Canberra and its surrounding districts (Belconnen, Tuggeranong, Gungahlin, Woden Valley, the Inner North and Inner South). Federal government, defence, the Australian National University and a growing build-to-rent pipeline underpin one of the most stable capital city investor markets in Australia.
A TDA quantity surveyor-prepared tax depreciation schedule identifies every deductible asset under Division 40 (Plant & Equipment) and Division 43 (Capital Works), prepared in line with ATO TR 2024/1 and accepted across every major accounting platform.
The s40-27 second-hand rule (ACT residential investors)
For residential property acquired after 9 May 2017, only first-use plant & equipment is deductible. We model this restriction explicitly. Capital works (Division 43) remain fully deductible regardless of acquisition date. Commercial and qualifying short-stay accommodation property retains the full Division 40 deduction.
Districts we cover across the ACT
- Inner North & Civic - Canberra CBD, Braddon, Lyneham, Dickson, Acton
- Inner South - Kingston, Manuka, Barton, Forrest, Yarralumla
- Belconnen - town centre and surrounding suburbs
- Tuggeranong, Gungahlin, Woden Valley - major district town centres
