Residential rental property assets

Rental property assets and items, definitions, and the treatment of items as depreciating assets or capital works.

Published 28 May 2025

Common rental property items

Common rental property items and principles to provide certainty about the tax treatment of these items.

Descriptions and examples of rental property items

Descriptions and examples to help describe if items are attached to the rental property.

Residential rental property items

Tables of rental property assets and items and the treatment of them as depreciating assets or capital works.

QC104872