Additional works
The report recorded hard landscaping including paving and retaining walls, plus clothesline, letterbox, fence and gate items.
Tax depreciation case study
A newly completed regional Western Australian residential investment property produced a strong first full-year claim and detailed additional capital works treatment.
Total deductions identified
$371,819
First full-year claim
$11,181
First-year pro-rata claim
$9,967
Adjusted Division 43 base
$370,299

Property snapshot
The property presents as a new single-level residence with a broad frontage, rendered and clad external finishes, large garage door, paved driveway and compact low-maintenance landscaping.
The report records the property as completed circa July 2025 and available for rent from 14 September 2025. The opening year was calculated on a 290-day pro-rata basis.
Plain-English value summary
BWK Group identified $371,819 in total depreciation deductions for this regional investment property. The first-year pro-rata claim was $9,967, then increased to $11,181 in the first full financial year. The report included both original capital works and specific additional external improvements.

Claim forecast
Tax depreciation schedules can typically be prepared to cover up to 40 years of deductions. This public page shows the first 10 years as an extract only, with the full schedule available in the property-specific report.
| 2025-2026 | $9,967 |
|---|---|
| 2026-2027 | $11,181 |
| 2027-2028 | $11,144 |
| 2028-2029 | $10,668 |
| 2029-2030 | $10,304 |
| 2030-2031 | $10,483 |
| 2031-2032 | $10,070 |
| 2032-2033 | $9,792 |
| 2033-2034 | $9,751 |
| 2034-2035 | $9,354 |
For accountants
This summary is designed to show the main calculation basis without overwhelming the reader with every schedule line.
| Division 43 capital works deductions | $359,718 |
|---|---|
| Estimated Division 40 benefit | $12,101 |
| Original capital works cost | $360,481 |
| Less affected Division 40 items | $13,316 |
| Adjusted Division 43 base | $370,299 |
| First-year pro-rata period | 290 days |
| First full financial year claim | $11,181 |
Report detail extracted
These details are drawn from the completed tax depreciation report to show the level of review behind the headline figures, while keeping client names, exact street addresses and identifying details removed.
The report recorded hard landscaping including paving and retaining walls, plus clothesline, letterbox, fence and gate items.
Original capital works cost of $360,481 was adjusted to a $370,299 Division 43 base after improvement and affected-item treatment.
$13,316 was separated from the building write-off basis, including a mini split-system item.
The case adds an Australia-wide regional example rather than only metropolitan assets.
The report identifies external works that can be missed in simpler depreciation estimates.
The schedule shows how original works, landscaping, fixtures and affected plant items are treated separately.
Privacy note
This case study is based on a completed BWK Group depreciation report. Client names, exact street addresses and identifying details have been removed. Figures are drawn from the completed report and rounded only where stated.
Guide only
This case study is provided as a guide only and is not tax, financial or investment advice. Depreciation outcomes vary by property, ownership structure, construction history, rental availability, legislation and information supplied. Review any figures with your accountant.