Why tax depreciation matters in WA
Western Australia's population of around 2.95 million is heavily concentrated in Greater Perth, with significant secondary markets along the South West coast (Bunbury, Mandurah, Busselton) and resource-sector towns through the Pilbara, Goldfields and Mid West regions.
A TDA quantity surveyor-prepared tax depreciation schedule identifies every deductible asset under Division 40 (Plant & Equipment) and Division 43 (Capital Works). Schedules align with the ATO's most current effective life ruling (TR 2024/1) and are accepted across every major accounting platform.
The s40-27 second-hand rule (WA 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, industrial and qualifying short-stay accommodation property retains the full Division 40 deduction.
Markets we cover across WA
- Greater Perth - CBD, inner-north renewal, growth corridors (Northern, Eastern, South-West)
- South West - Mandurah, Bunbury, Busselton, Margaret River
- Pilbara - Karratha, Port Hedland (iron ore-driven industrial and workforce accommodation)
- Goldfields & Mid West - Kalgoorlie-Boulder, Geraldton, Albany
