Why tax depreciation matters in SA
South Australia's population of around 1.85 million is concentrated in Greater Adelaide (~1.4 million) with active regional markets through Mount Gambier (Limestone Coast), the Riverland, the Yorke Peninsula and the Eyre Peninsula. Defence (the Osborne Naval Shipyard for the AUKUS submarine program), space and biotech investment are driving fresh commercial and industrial property activity.
A TDA quantity surveyor-prepared tax depreciation schedule identifies every deductible asset under Division 40 (Plant & Equipment) and Division 43 (Capital Works), accepted by every major Australian accounting and SMSF platform.
The s40-27 second-hand rule (SA 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, and commercial and qualifying short-stay accommodation property retains the full Division 40 deduction.
Markets we cover across SA
- Greater Adelaide - CBD, inner suburbs, northern and southern growth corridors
- Wine country - Barossa Valley, Clare Valley, McLaren Vale (tourism and short-stay)
- Regional SA - Mount Gambier, Whyalla, Murray Bridge, Port Pirie, Port Augusta
- Industrial - Osborne (defence), Edinburgh, Wingfield, Lonsdale
