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Residential rental property items

Last updated 29 May 2019

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

QC58664