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  • Residential rental property items

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Treatment as depreciating assets or capital works

    In tables 3, 4, 5 and 6, ‘own estimate’ refers to the fact that there was no Commissioner’s determination in effect. Consequently, you make your own estimate of the effective life in accordance with the principles set out in Working out the effective life yourself

    From 1 July 2017, you may not be able to claim a deduction for a decline in value of certain second-hand depreciating assets in your residential rental property. If you use these assets to produce rental income from your residential rental property, deductions are available only if an exception applies. See Limit on deductions for decline in value of second-hand depreciating assets.

    Table 3: – Assets – general

    Asset

    Deduction for
    decline in value
    (effective life in years) for assets acquired before 1 July 2004

    Deduction for
    decline in value
    (effective life in years) for assets acquired from 1 July 2004

    Capital works deduction

    air conditioning assets

    see table 5  

    see table 5

     

    cable trays

     

     

    Yes

    ceiling fans

    own estimate

    5

     

    clocks, electric

    13 and one third

    10

     

    cupboards, other than freestanding

     

     

    Yes

    DVD players

    own estimate

    5

     

    door closers

    own estimate

    10

     

    door locks and latches (excluding electronic code pads)

     

     

    Yes

    door stops, fixed

     

     

    Yes

    door stops, freestanding

    own estimate

    10

     

    electrical assets (including conduits, distribution boards, power points, safety switches, switchboards, switches and wiring)

     

     

    Yes

    escalators (machinery and moving parts)

    see table 4

    see table 4

     

    evaporative coolers

    see table 6

    see table 6

     

    facade, fixed

     

     

    Yes

    floor coverings, fixed (including cork, linoleum, parquetry, tiles and vinyl)

     

     

    Yes

    floor coverings (removable without damage): carpet

    10

    10

     

    floor coverings (removable without damage): floating timber

    own estimate

    15

     

    floor coverings (removable without damage): linoleum

    10

    10

     

    floor coverings (removable without damage): vinyl

    10

    10

     

    furniture, freestanding

    13 and one third

    13 and one third

     

    garbage bins

    6 and two thirds

    10

     

    garbage chutes

     

     

    Yes

    garbage compacting systems (excluding chutes)

    6 and two thirds

    6 and two thirds

     

    generators

    20

    20

     

    grease traps

     

     

    Yes

    gym assets: cardiovascular

    own estimate

    5

     

    gym assets: resistance

    own estimate

    10

     

    hand dryers, electrical

    10

    10

     

    hand rails

     

     

    Yes

    Heaters – fixed: ducts, pipes, vents and wiring

     

     

    Yes

    Heaters – fixed: electric

    10

    15

     

    Heaters – fixed: fire places (including wood heaters)

     

     

    Yes

    Heaters – gas: ducted central heating unit

    own estimate

    20

     

    Heaters – gas:other

    own estimate

    15

     

    Heaters – freestanding

    10

    15

     

    hooks, robe

     

     

    Yes

    hot-water systems (excluding piping): electric

    20

    12

     

    hot-water systems (excluding piping): gas

    20

    12

     

    hot-water systems (excluding piping): solar

    20

    15

     

    hot-water system piping

     

     

    Yes

    insulation

     

     

    Yes

    intercom system assets

    own estimate

    10

     

    lift wells

     

     

    Yes

    lifts (including hydraulic and traction lifts)

    see table 4

    see table 4

     

    lights: fittings (excluding hardwired)

    20

    5

     

    lights: fittings, hardwired

     

     

    Yes

    lights: freestanding

    own estimate

    5

     

    lights: shades, removable

    own estimate

    5

     

    linen

    own estimate

    5

     

    master antenna television (MATV) assets: amplifiers

    own estimate

    10

     

    master antenna television (MATV) assets: modulators

    own estimate

    10

     

    master antenna television (MATV) assets: power sources

    own estimate

    10

     

    master antenna television (MATV) assets (excluding amplifiers, modulators and power sources)

     

     

    Yes

    mirrors, fixed

     

     

    Yes

    mirrors, freestanding

    own estimate

    15

     

    radios

    10

    10

     

    ramps

     

     

    Yes

    rugs

    own estimate

    7

     

    safes, fixed

     

     

    Yes

    sanitary fixtures, fixed (including soap dispensers)

     

     

    Yes

    satellite dishes

     

     

    Yes

    screens

     

     

    Yes

    shelving, other than freestanding

     

     

    Yes

    shutters

     

     

    Yes

    signs, fixed

     

     

    Yes

    skylights

     

     

    Yes

    solar-powered generating system assets

    own estimate

    20

     

    stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers)

    own estimate

    7

     

    surround sound systems (incorporating audio-video receivers and speakers)

    own estimate

    10

     

    telecommunications assets: cordless phones

    own estimate

    4

     

    telecommunications assets: distribution frames

     

     

    Yes

    telecommunications assets: PABX computerised assets

    20

    10

     

    telecommunications assets: telephone hand sets

    own estimate

    10

     

    television antennas, fixed

     

     

    Yes

    television antennas, freestanding

    own estimate

    5

     

    television sets

    10

    10

     

    vacuum cleaners – ducted: hoses

    own estimate

    10

     

    vacuum cleaners – ducted: motors

    own estimate

    10

     

    vacuum cleaners – ducted: wands

    own estimate

    10

     

    vacuum cleaners – portable

    10

    10

     

    vacuum cleaners, ducted (excluding hoses, motors and wands)

     

     

    Yes

    ventilation ducting and vents

     

     

    Yes

    ventilation fans

    own estimate

    20

     

    video cassette recorder systems (VCR)

    own estimate

    5

     

    water pumps

    20

    20

     

    water tanks

     

     

    Yes

    window awnings, insect screens, louvres, pelmets and tracks

     

     

    Yes

    window blinds, internal

    20

    10

     

    window curtains

    6 and two thirds

    6

     

    window shutters, automatic: controls

    own estimate

    10

     

    window shutters, automatic: motors

    own estimate

    10

     

    window shutters, automatic (excluding controls and motors)

     

     

    Yes
    Bathroom assets

    Asset

    Deduction for
    decline in value
    (effective life in years) for assets acquired before 1 July 2004

    Deduction for
    decline in value
    (effective life in years) for assets acquired from 1 July 2004

    Capital works deduction

    accessories, fixed (including mirrors, rails, soap holders and toilet roll holders)

     

     

    Yes

    accessories, freestanding (including shower caddies, soap holders, toilet brushes)

    own estimate

    5

     

    exhaust fans (including light/heating)

    own estimate

    10

     

    fixtures (including baths, bidets, tapware, toilets, vanity units and wash basins)

     

     

    Yes

    heated towel rails, electric

    own estimate

    10

     

    shower assets (including doors, rods, screens and trays)

     

     

    Yes

    shower curtains (excluding curtain rods and screens)

    own estimate

    2

     

    spa baths (excluding pumps)

     

     

    Yes

    spa bath pumps

    20

    20

     
    Bedroom assets

    Asset

    Deduction for
    decline in value
    (effective life in years) for assets acquired before 1 July 2004

    Deduction for
    decline in value
    (effective life in years) for assets acquired from 1 July 2004

    Capital works deduction

    wardrobes, other than freestanding (incorporating doors, fixed fittings and mirrors)

     

     

    Yes
    Fire control assets

    Asset

    Deduction for
    decline in value
    (effective life in years) for assets acquired before 1 July 2004

    Deduction for
    decline in value
    (effective life in years) for assets acquired from 1 July 2004

    Capital works deduction

    alarms: heat

    20

    6

     

    alarms: smoke

    20

    6

     

    detection and alarm systems: alarm bells

    20

    12

     

    detection and alarm systems: cabling and reticulation

     

     

    Yes

    detection and alarm systems: detectors (including addressable manual call points, heat, multi-type and smoke)

    own estimate

    20

     

    detection and alarm systems: fire indicator panels

    20

    12

     

    detection and alarm systems: manual call points (non-addressable)

     

     

    Yes

    doors, fire and separation

     

     

    Yes

    emergency warning and intercommunication systems (EWIS): master emergency control panels

    20

    12

     

    emergency warning and intercommunication systems (EWIS): speakers

    20

    12

     

    emergency warning and intercommunication systems (EWIS): strobe lights

    20

    12

     

    emergency warning and intercommunication systems (EWIS): warden intercom phone

    20

    12

     

    extinguishers

    13 and one third

    15

     

    hose cabinet and reels (excluding hoses and nozzles)

     

     

    Yes

    hoses and nozzles

    20

    10

     

    hydrant boosters (excluding pumps)

     

     

    Yes

    hydrants

     

     

    Yes

    lights, exit and emergency

     

     

    Yes

    pumps (including diesel and electric)

    20

    25

     

    sprinkler systems (excluding pumps)

     

     

    Yes

    stair pressurisation assets: AC variable speed drives

    own estimate

    10

     

    stair pressurisation assets: pressurisation and extraction fans

    own estimate

    25

     

    stair pressurisation assets: sensors

    own estimate

    10

     

    water piping

     

     

    Yes

    water tanks

     

     

    Yes
    Kitchen assets

    Asset

    Deduction for
    decline in value
    (effective life in years) for assets acquired before 1 July 2004

    Deduction for
    decline in value
    (effective life in years) for assets acquired from 1 July 2004

    Capital works deduction

    cook tops

    own estimate

    12

     

    crockery

    own estimate

    5

     

    cutlery

    own estimate

    5

     

    dishwashers

    own estimate

    10

     

    fixtures (including bench tops, cupboards, sinks, tapware and tiles)

     

     

    Yes

    freezers

    13 and one third

    12

     

    garbage disposal units

    6 and two thirds

    10

     

    microwave ovens

    6 and two thirds

    10

     

    ovens

    own estimate

    12

     

    range hoods

    own estimate

    12

     

    refrigerators

    13 and one third

    12

     

    stoves

    20

    12

     

    water filters, electrical

    own estimate

    15

     

    water filters, fixed (attached to plumbing)

     

     

    Yes
    Laundry assets

    Asset

    Deduction for
    decline in value
    (effective life in years) for assets acquired before 1 July 2004

    Deduction for
    decline in value
    (effective life in years) for assets acquired from 1 July 2004

    Capital works deduction

    clothes dryers

    own estimate

    10

     

    fixtures (including tapware, tiles and tubs)

     

     

    Yes

    ironing boards, freestanding

    own estimate

    7

     

    ironing boards, other than freestanding

     

     

    Yes

    irons

    own estimate

    5

     

    washing machines

    6 and two thirds

    10

     
    Outdoor assets

    Asset

    Deduction for
    decline in value
    (effective life in years) for assets acquired before 1 July 2004

    Deduction for
    decline in value
    (effective life in years) for assets acquired from 1 July 2004

    Capital works deduction

    automatic garage doors: controls

    own estimate

    5

     

    automatic garage doors: motors

    own estimate

    10

     

    automatic garage doors (excluding controls and motors)

     

     

    Yes

    Barbecues – fixed

     

     

    Yes

    Barbecues – fixed: sliding trays and cookers

    own estimate

    10

     

    Barbecues - freestanding

    own estimate

    5

     

    boat sheds

     

     

    Yes

    bollards, fixed

     

     

    Yes

    car parks, sealed

     

     

    Yes

    carports

     

     

    Yes

    clotheslines

     

     

    Yes

    driveways, sealed

     

     

    Yes

    fencing

     

     

    Yes

    floor carpet (including artificial grass and matting)

    own estimate

    5

     

    furniture, freestanding

    13 and one third

    5

     

    furniture, other than freestanding

     

     

    Yes

    garage doors (excluding motors and controls)

     

     

    Yes

    garden awnings and shade structures, fixed

     

     

    Yes

    gardening watering installations: control panels

    own estimate

    5

     

    gardening watering installations: pumps

    20

    5

     

    gardening watering installations: timing devices

    own estimate

    5

     

    gardening watering installations (excluding control panels, pumps and timing devices)

     

     

    Yes

    garden lights, fixed

     

     

    Yes

    garden lights, solar

    own estimate

    8

     

    garden sheds, freestanding

    own estimate

    15

     

    garden sheds, other than freestanding

     

     

    Yes

    gates, electrical: controls

    own estimate

    5

     

    gates, electrical: motors

    own estimate

    10

     

    gates (excluding electrical controls and motors)

     

     

    Yes

    jetties (including boat sheds and pontoons)

     

     

    Yes

    letterboxes

     

     

    Yes

    operable pergola louvres: controls

    own estimate

    15

     

    operable pergola louvres: motors

    own estimate

    15

     

    operable pergola louvres (excluding controls and motors)

     

     

    Yes

    paths

     

     

    Yes

    retaining walls

     

     

    Yes

    saunas (excluding heating assets)

     

     

    Yes

    sauna heating assets

    13 and one third

    15

     

    screens, fixed (including glass screens)

     

     

    Yes

    septic tanks

     

     

    Yes

    sewage treatment assets: controls

    own estimate

    8

     

    sewage treatment assets: motors

    own estimate

    8

     

    sewage treatment assets (excluding controls and motors)

     

     

    Yes

    Spas – fixed

     

     

    Yes

    Spas – fixed: chlorinators

    13 and one third

    12

     

    Spas – fixed: filtration (including pumps)

    13 and one third

    12

     

    Spas – fixed: heaters (electric or gas)

    13 and one third

    15

     

    Spas freestanding (incorporating blowers, controls, filters, heaters and pumps)

    20

    17

     

    swimming pool assets: chlorinators

    13 and one third

    12

     

    swimming pool assets: cleaning

    13 and one third

    7

     

    swimming pool assets: filtration (including pumps)

    13 and one third

    12

     

    swimming pool assets – heaters: electric

    13 and one third

    15

     

    swimming pool assets – heaters: gas

    13 and one third

    15

     

    swimming pool assets – heaters: solar

    13 and one third

    20

     

    swimming pools

     

     

    Yes

    tennis court assets: cleaners

    own estimate

    3

     

    tennis court assets: drag brooms

    own estimate

    3

     

    tennis court assets: nets

    own estimate

    5

     

    tennis court assets: rollers

    own estimate

    3

     

    tennis court assets: umpire chairs

    own estimate

    15

     

    tennis court assets, fixed (including fences, lights, posts and surfaces)

     

     

    Yes
    Security and monitoring assets

    Asset

    Deduction for
    decline in value
    (effective life in years) for assets acquired before 1 July 2004

    Deduction for
    decline in value
    (effective life in years) for assets acquired from 1 July 2004

    Capital works deduction

    access control systems: code pads

    own estimate

    5

     

    access control systems: door controllers

    own estimate

    5

     

    access control systems - readers: proximity

    own estimate

    7

     

    access control systems - readers: swipe card

    own estimate

    3

     

    closed circuit television systems: cameras

    6 and two thirds

    4

     

    closed circuit television systems: monitors

    6 and two thirds

    4

     

    closed circuit television systems – recorders: digital

    own estimate

    4

     

    closed circuit television systems – recorders: time lapse

    own estimate

    2

     

    switching units (including multiplexes)

    own estimate

    5

     

    doors and screens

     

     

    Yes

    security systems: code pads

    6 and two thirds

    5

     

    security systems: control panels

    6 and two thirds

    5

     

    detectors (including glass, passive infrared, and vibration)

    6 and two thirds

    5

     

    detectors (including glass, passive infrared, and vibration): global system for mobiles (GSM) units

    6 and two thirds

    5

     

    detectors (noise makers (including bells and sirens)

    6 and two thirds

    5

     
    Table 4

    Asset

    Deduction for
    decline in value
    (effective life in years) for assets acquired before 1 July 2004

    Deduction for
    decline in value
    (effective life in years) for assets acquired from 1 July 2004

    Capital works deduction

    escalators (machinery and moving parts)

    16 and two thirds

    20

     

    lifts: electric

    16 and two thirds

    30

     

    lifts: hydraulic

    20

    30

     
    Table 5: Air conditioning assets (excluding ducting, pipes and vents)

    Asset

    Deduction for
    decline in value
    (effective life in years) for assets acquired before 1 July 2004

    Deduction for
    decline in value
    (effective life in years) for assets acquired from 1 July 2004

    Capital works deduction

    air handling units

     

    20

     

    chillers – absorption

     

    25

     

    chillers – centrifugal

     

    20

     

    chillers – volumetrics (including reciprocating, rotary, screw, scroll): air-cooled

     

    15

     

    chillers - volumetrics (including reciprocating, rotary, screw, scroll): water-cooled

     

    20

     

    condensing sets

     

    15

     

    cooling towers

     

    15

     

    damper motors (including variable air volume box controller)

     

    10

     

    fan coil units (connected to condensing set)

     

    15

     

    mini split systems up to 20kW (including ceiling, floor and high wall split system)

     

    10

     

    packaged air conditioning units

     

    15

     

    pumps

     

    20

     

    room units

     

    10

     

    air conditioning ducts, pipes and vents

     

     

    Yes
    Air conditioning plant

    Asset

    Deduction for
    decline in value
    (effective life in years) for assets acquired before 1 July 2004

    Deduction for
    decline in value
    (effective life in years) for assets acquired from 1 July 2004

    Capital works deduction

    central type (including ducting and vents)

    13 and one third

     

     

    structural alterations and additions associated with the installation of this plant which forms an integral part of it

    100

     

     

    room units

    10

     

     

    solar-energy powered

    13 and one third

     

     
    Table 6 – Evaporative coolers

    Asset

    Deduction for
    decline in value
    (effective life in years) for assets acquired before 1 July 2004

    Deduction for
    decline in value
    (effective life in years) for assets acquired from 1 July 2004

    Capital works deduction

    fixed (excluding ducting and vents)

    own estimate

    20

     

    portable

    own estimate

    10

     

    ducting and vents

     

     

    Yes
    Last modified: 30 May 2019QC 58664