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Buying Property · Koste Knowledge Base

Do I need a depreciation schedule?

Quick Answer

You may need a depreciation schedule if you own an income-producing property and want to claim eligible depreciation deductions correctly. It is especially useful for new properties, renovated properties, commercial buildings, apartments with common property and properties where construction costs are not known.

A depreciation schedule is a report that shows the depreciation deductions available for a property.

It helps your accountant claim eligible deductions for:

  • Division 40 plant and equipment
  • Division 43 capital works
  • New assets
  • Renovations
  • Commercial fit-out
  • Common property
  • Construction costs
  • 40-year deduction forecasts
You may need a depreciation schedule if:

  • You bought an investment property
  • You own a new or near-new property
  • You own a renovated property
  • You own an apartment
  • You own a commercial property
  • You completed a fit-out
  • You replaced assets
  • You do not know the original construction cost
  • Your accountant has asked for one
  • You have never claimed depreciation before
Not every property will produce the same level of deductions. The age, use, ownership, construction date, renovation history and property type all matter.

Koste.ai helps investors check whether a depreciation schedule may be worthwhile before ordering a formal report.

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Written by Koste Team · Koste Chartered Quantity Surveyors · AIQS Member · RICS Member · TPB Registered · 1300 669 400 · info@koste.ai