Can I Claim Depreciation on a Property Held in My SMSF?

Quick Answer

Yes, you can claim depreciation on properties held in an SMSF. This includes both Division 40 (plant and equipment) and Division 43 (capital works) deductions, subject to the SMSF's compliance with ATO regulations. However, the 2017 budget changes mean second-hand residential property plant and equipment acquired post-May 2017 are not eligible for depreciation deductions.