Included with Every Report — No Extra Cost
Audit Support Pack
Every Koste tax depreciation report comes with a comprehensive Audit Support Pack — your complete defence documentation if the ATO ever reviews your claim.
Professional responsibility. Audit readiness. Zero extra cost.
100%
Audit Success Rate
ATO
Fully Compliant
AIQS
Quantity Surveying Standards
TPB
Registered Quantity Surveyors
A Depreciation Claim Is Only as Strong as Its Evidence
The ATO can review any depreciation claim at any time. Without proper documentation, investors risk having their claims reduced or disallowed entirely — potentially costing thousands in back-taxes and penalties.
That's why Koste includes a complete Audit Support Pack with every report. Not as an add-on. Not for an extra fee. It's a mandatory part of every engagement because professional responsibility demands it.
- Quantity surveying methodology fully documented
- Legislative compliance references included
- Property research and supporting evidence documented
- Quantity Surveyor certification provided
- Ongoing support for your accountant
What's in Your Audit Support Pack
Full Tax Depreciation Report
Comprehensive ATO-compliant depreciation schedule covering Division 40 (plant & equipment) and Division 43 (capital works) deductions.
Audit Defence Methodology
Detailed documentation of our quantity surveying methodology, research process, and compliance framework that withstands ATO scrutiny.
Property Research & Supporting Evidence
Our assessment draws on past sales history, comparable property data, council records, and — where a physical inspection is carried out — photographic evidence and site notes.
Legislative References
Complete references to relevant tax legislation including TR 2019/5, TR 2021/3, and applicable ATO rulings supporting every claim.
Industry Standards Compliance
Certification that all assessments comply with AIQS (Australian Institute of Quantity Surveyors) standards and professional guidelines for tax depreciation.
Quantity Surveyor Certification
Signed certification from a qualified Quantity Surveyor registered with the Tax Practitioners Board (TPB), as required by the ATO.
How It Protects You in an ATO Audit
- ATO Issues Review Notice — If the ATO selects your depreciation claim for review, they'll issue a formal notice requesting supporting documentation.
- Your Audit Support Pack Is Ready — Because every Koste report includes the Audit Support Pack, your documentation is already prepared — no scrambling needed.
- Submit Documentation — Your accountant provides the Audit Support Pack directly to the ATO. Our methodology documentation addresses common audit queries proactively.
- Koste Stands Behind You — Our team is available to support your accountant with any follow-up queries. We've maintained a 100% audit success rate across all reports.
Frequently Asked Questions
Is the Audit Support Pack included in every report?
Yes. The Audit Support Pack is mandatory and included with every tax depreciation report we issue — residential, commercial, and white-label. It cannot be removed or excluded.
Does this cost extra?
No. The Audit Support Pack is included at no additional charge as a standard component of every Koste report. It is part of our commitment to professional responsibility.
What if the ATO audits my depreciation claim?
Your Audit Support Pack contains everything your accountant needs to respond to an ATO review. Our team also provides direct support to your tax professional if follow-up questions arise.
How does this differ from other providers?
Most providers issue a depreciation schedule alone. Koste includes a complete audit methodology pack, legislative references, inspection evidence, and ongoing support — because a claim is only as strong as the evidence behind it.
Is this compliant with TR 2019/5?
Yes. Our reports and Audit Support Packs are prepared in full compliance with Taxation Ruling TR 2019/5 (Income tax: capital works — deductions for capital expenditure on buildings and structural improvements) and all relevant ATO guidelines.
Do white-label partners receive the Audit Support Pack?
Absolutely. Regardless of branding, the Audit Support Pack is included in every report. It establishes professional responsibility and audit readiness for every engagement.
Koste Chartered Quantity Surveyors · AIQS Member · RICS Member · TPB Registered · 1300 669 400 · info@koste.ai · Robina QLD 4226