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Common rental property items

Last updated 9 August 2023

Items that are commonly found in residential rental properties are in:

The tables are based on the principles in TR 2004/16 Income tax: plant in residential rental properties. This tax ruling sets out whether an item may be eligible for a capital works deduction or a deduction for decline in value. For the latter, the tables include the Commissioner’s determination of effective life (provided such deduction is not denied under the new rules for second-hand depreciating assets in residential rental properties, or otherwise denied).

For more information, see:

We provide these tables to give clarity and certainty about the tax treatment of items in residential rental properties. You can use them to assist you to work out which type of deduction you may be able to claim for your items.

If you have an item for your residential rental property that is not in the tables, the principles set out below may help you determine the type of deduction that may be available for it. These principles are discussed in TR 2004/16 Income tax: plant in residential rental properties.

If you are unable to determine the type of deduction available for an item, or you consider that your circumstances are sufficiently different to warrant a different treatment, you may ask us for a private ruling.

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