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Selling Property · Koste Knowledge Base

What records do I need when selling an investment property?

Published 25 June 2026 · Last updated 26 June 2026

Quick Answer

When selling an investment property, you should keep purchase records, sale records, renovation costs, depreciation schedules, ownership details and any capital works information. These records help your accountant calculate the capital gain or loss correctly.

Selling an investment property can trigger a capital gains tax calculation. The accuracy of that calculation depends heavily on the records available.

Key records to keep include:

  • Purchase contract
  • Settlement statement
  • Stamp duty records
  • Legal fees on purchase
  • Buyer's agent fees
  • Selling agent fees
  • Legal fees on sale
  • Advertising and sale costs
  • Loan and finance documents where relevant
  • Building and renovation invoices
  • Extension and improvement costs
  • Depreciation schedules
  • Capital works deductions claimed
  • Holding cost records where relevant
  • Dates the property was rented
  • Dates the property was private use, if applicable
  • Main residence records, if applicable
  • Ownership percentage
  • Entity ownership details
A depreciation schedule is important because capital works deductions may need to be considered when calculating the CGT cost base.

Many investors focus only on the sale price and purchase price. The correct position can be more detailed, especially if the property has been renovated, partly used privately, inherited, owned through an entity, or held for many years.

Koste.ai can help investors understand what information may be needed before selling and whether a CGT cost base review is worthwhile.

Frequently Asked Questions

How long should I keep records for an investment property?

Generally at least five years after the property is sold. Records supporting the cost base may need to be kept for the entire ownership period plus five years after disposal.

Do I need to keep renovation invoices?

Yes. Renovation and improvement costs can form part of the cost base for CGT purposes and may affect how much tax is payable when you sell.

What if I have lost some records?

Incomplete records can make the CGT calculation harder. A quantity surveyor or CGT cost base report may help reconstruct construction and improvement cost information.

Does the depreciation schedule affect my cost base?

Yes. Capital works deductions that have been claimed or were available to be claimed may need to be considered when calculating the CGT cost base.

Do I need records for repairs as well as improvements?

Repairs are generally not added to the cost base, but improvement costs are. Keeping clear records of both helps your accountant treat them correctly.

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