Original capital works
Circa 2025 original capital works cost recorded at $789,885.
Tax depreciation case study
Hume ACT industrial unit: $789,848 in deductions identified
A newly completed ACT industrial unit produced strong depreciation deductions, with BWK Group identifying the original capital works base and a first full-year claim above $20,000.
Total deductions identified
$789,848
First full-year claim
$20,349
First-year pro-rata claim
$5,692
Adjusted Division 43 base
$783,813
Property snapshot
New industrial unit investment property
The property presents as a modern industrial unit with high-clearance facade elements, commercial glazing, roller-door access, external parking and a business-park setting.
The report records the property as completed circa August 2025 and available for rent from 6 April 2026. The first year was calculated on an 86-day pro-rata basis.
Plain-English value summary
BWK Group identified $789,848 in total depreciation deductions for this industrial unit. The first-year pro-rata claim was $5,692, then increased to $20,349 in the first full financial year. The adjusted Division 43 base was the major source of value.
Claim forecast
First 10 years of deductions
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 | $5,692 |
|---|---|
| 2026-2027 | $20,349 |
| 2027-2028 | $19,596 |
| 2028-2029 | $19,595 |
| 2029-2030 | $19,595 |
| 2030-2031 | $19,595 |
| 2031-2032 | $19,595 |
| 2032-2033 | $19,595 |
| 2033-2034 | $19,595 |
| 2034-2035 | $19,595 |
For accountants
Review-ready depreciation figures
This summary is designed to show the main calculation basis without overwhelming the reader with every schedule line.
| Division 43 capital works deductions | $783,813 |
|---|---|
| Estimated Division 40 benefit | $6,035 |
| Original capital works cost | $789,885 |
| Less affected Division 40 items | $6,072 |
| Adjusted Division 43 base | $783,813 |
| First-year pro-rata period | 86 days |
| First full financial year claim | $20,349 |
Report detail extracted
What made this report unique
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.
Adjusted Division 43 base
$783,813 after separating $6,072 of affected Division 40 items.
Occupancy context
Not preoccupied, with rental availability recorded from 6 April 2026.
Industrial depreciation
The report demonstrates how a relatively new industrial unit can carry strong annual building write-off deductions.
Opening year treatment
The first year was lower because the unit was available for rent for only 86 days.
Why BWK Group
BWK Group separated the structural base and affected plant items so the accountant can review the claim basis quickly.
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.