Why tax depreciation matters in QLD
Queensland's population of around 5.5 million is concentrated through the South East Queensland corridor (Brisbane, Gold Coast, Sunshine Coast) with steady regional growth across Townsville, Cairns and Toowoomba. The Brisbane 2032 Olympic Games infrastructure pipeline is driving heavy commercial, residential and transport-adjacent industrial development.
A TDA quantity surveyor-prepared tax depreciation schedule identifies every deductible asset 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 align with the ATO's most current effective life ruling (TR 2024/1).
The s40-27 second-hand rule (QLD residential investors)
For residential property acquired after 9 May 2017, only first-use plant & equipment is deductible. We model this explicitly in every QLD residential schedule. Capital works (Division 43) remain fully deductible regardless of acquisition date. Short-stay accommodation operated as a commercial business (common across the Gold Coast, Sunshine Coast and Cairns) retains the full Division 40 deduction.
Markets we cover across Queensland
- South East QLD - Brisbane, Gold Coast, Sunshine Coast, Ipswich, Logan, Moreton Bay
- Tropical North QLD - Cairns, Port Douglas, Mission Beach
- Central & North QLD - Townsville, Mackay, Rockhampton, Bundaberg, Hervey Bay
- Industrial & logistics - Brisbane Port, Yatala, Crestmead, Mackay resource corridor
