A representative residential schedule.
The residential sample is an anonymised TDA tax depreciation schedule prepared for a typical Sydney apartment acquired post-9 May 2017, so the s40-27 second-hand restriction is modelled in. The same document structure applies across every TDA report regardless of property type.
You'll see:
- Property summary: address, purchase price, settlement date, construction date and use
- Division 43 Capital Works: 40-year schedule at 2.5% p.a.
- Division 40 Plant & Equipment: itemised by asset with effective lives and decline-in-value methods
- Year-by-year totals: cumulative and remaining schedule over the full 40 years
- Both methods presented: prime cost and diminishing value, so your accountant can pick the optimum
- s40-27 treatment: second-hand restriction clearly identified where relevant
- Methodology workpapers: ATO TR 2024/1 references, comparable construction-cost data, and full audit-defence backup
