Construction timing
Original premises recorded as circa September 2018, with rental availability from 4 November 2024.
Tax depreciation case study
A Dickson ACT apartment/strata investment property produced $216,298 in identified depreciation deductions, with a first full-year claim of $6,402.
Total deductions identified
$216,298
First full-year claim
$6,402
First-year pro-rata claim
$4,192
Adjusted Division 43 base
$256,089

Property snapshot
The property presents as an apartment/strata-style investment property, where the depreciation schedule needed to consider the lot, building works and relevant shared-property context.
The report records the original premises as circa September 2018, with rental availability from 4 November 2024. The opening year was calculated on a 239-day pro-rata basis.
Plain-English value summary
BWK Group identified $216,298 in total depreciation deductions for this Dickson investment property. The first-year pro-rata claim was $4,192, then increased to $6,402 in the first full financial year. The report documents the capital works basis, affected Division 40 treatment and opening claim period so the result can be reviewed more easily with an accountant.

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.
| 2024-2025 | $4,192 |
|---|---|
| 2025-2026 | $6,402 |
| 2026-2027 | $6,402 |
| 2027-2028 | $6,402 |
| 2028-2029 | $6,402 |
| 2029-2030 | $6,402 |
| 2030-2031 | $6,402 |
| 2031-2032 | $6,402 |
| 2032-2033 | $6,402 |
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 | $216,292 |
|---|---|
| Estimated Division 40 benefit | $6 |
| Original capital works cost | $260,391 |
| Less affected Division 40 items | $9,853 |
| Adjusted Division 43 base | $256,089 |
| First-year pro-rata period | 239 days |
| First full financial year claim | $6,402 |
Report detail extracted
These details show the report-specific review behind the headline figures, including the capital works basis, adjustment items and property history considered in the schedule.
Original premises recorded as circa September 2018, with rental availability from 4 November 2024.
Page 16 recorded installation of engineered timber floors as a separate capital works item.
$256,089 after affected Division 40 items were considered for the public summary.
The first year was calculated on a 239-day pro-rata basis, so the first full-year claim is the cleaner comparison point.
The report identified a specific later works item, which helps explain the claim basis behind the headline figure.
The schedule keeps the public example simple while still showing the level of review behind the numbers.
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.