Why tax depreciation matters in NSW
NSW property investors claim more tax depreciation deductions every year than any other state - driven by Sydney's premium per-square-metre construction costs and the sheer volume of new apartment, build-to-rent, commercial and industrial development across the metro.
A TDA quantity surveyor-prepared tax depreciation schedule identifies every deductible asset on your property under Division 40 (Plant & Equipment) and Division 43 (Capital Works), giving you year-by-year deductions over the full 40-year life of the building. Schedules are prepared in line with the ATO's most current effective life ruling (TR 2024/1) and accepted by every major Australian accounting and SMSF platform.
The s40-27 second-hand rule (NSW residential investors)
For residential property acquired after 9 May 2017, only first-use plant & equipment is deductible. We model this restriction explicitly in every NSW residential schedule. Capital works (Division 43) remain fully deductible regardless of acquisition date, and commercial property and qualifying short-stay accommodation businesses keep the full Division 40 deduction.
Markets we cover across NSW
- Sydney metro - CBD, North Sydney, Parramatta, Macquarie Park, Western Sydney growth corridor
- Newcastle, Wollongong and the Central Coast - investor-grade residential and commercial
- Regional NSW - Riverina, Mid North Coast, Central West, New England, Far South Coast
- Industrial and logistics - Western Sydney, Hunter, Illawarra, Newcastle Port
