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Tax Savings Write Offs · Koste Knowledge Base

How far back can I claim missed depreciation?

Published 26 June 2026 · Last updated 26 June 2026

Quick Answer

How far back you can claim missed depreciation depends on amendment time limits and your circumstances. Even if prior years cannot be amended, a depreciation schedule may still help with future claims and CGT records.

There is no single answer for every investor.

Factors include:

  • Individual or entity taxpayer type
  • Amendment period
  • Date of original assessment
  • Whether returns were lodged
  • Whether the property was income-producing
  • Whether depreciation was available
  • Whether a schedule exists
  • Accountant advice
If prior years are closed, investors may still:

  • Claim future eligible depreciation
  • Update records
  • Prepare for CGT
  • Capture renovation costs
  • Add new assets

Frequently Asked Questions

Can I claim depreciation from years ago?

Possibly, if amendment rules allow it.

Who checks amendment periods?

Your accountant.

Is a schedule still useful if I cannot amend?

Yes, for future claims and CGT records.

Can I claim missed capital works?

Your accountant should review this.

Can Koste.ai help?

Yes. Koste.ai can help request the required schedule.

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