Tax Savings Write Offs · Koste Knowledge Base

What is the low-value pool for investment property assets?

Published 26 June 2026 · Last updated 26 June 2026

Quick Answer

The low-value pool allows some lower-cost or low-value depreciating assets to be depreciated at accelerated rates. It can help investors claim deductions more efficiently, but the rules depend on asset type, value and eligibility.

The low-value pool is a depreciation method used for certain assets.

It may apply to:

Low-cost assets
Assets that have declined in value below a threshold
Eligible depreciating assets used for income-producing purposes

The pool can simplify depreciation and may accelerate deductions compared with normal effective life claims.

This is particularly relevant for:

Appliances
Blinds
Carpet
Small equipment
Furniture
Some rental property assets

However, the second-hand residential plant and equipment rules may restrict some assets from being claimed, especially where the investor acquired the property with previously used assets already installed.

Koste.ai can help identify whether assets should be reviewed for low-value pool treatment by the accountant.

Frequently Asked Questions

Is the low-value pool automatic?

No. The accountant needs to confirm eligibility and treatment.

Can second-hand assets be pooled?

Some second-hand residential assets may be restricted under the 2017 rules.

Does the pool apply to capital works?

No. Capital works are generally treated separately under Division 43.

Does Koste.ai calculate the low-value pool?

Koste.ai can support the asset information required for depreciation schedules.

Should I keep asset receipts?

Yes. Receipts help support the claim.

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