Commercial capital works
Original capital works cost recorded at $2,099,628, adjusted to a $2,058,732 Division 43 base.
Tax depreciation case study
Laverton North VIC commercial property: $2,055,510 in deductions identified
A modern industrial/commercial premises in Melbourne's west produced a strong depreciation result, including a material capital works base and separately identified commercial office plant items.
Total deductions identified
$2,055,510
First full-year claim
$56,526
First-year pro-rata claim
$23,628
Adjusted Division 43 base
$2,058,732
Property snapshot
Modern industrial and commercial investment property
The property presents as a contemporary industrial unit with office-style glazing, roller-door access, secure gated entry, concrete hardstand areas and a clean modern facade suited to business occupation.
The report records the property as completed circa October 2024 and available for rent from 7 February 2025. The opening year was calculated on a 144-day pro-rata basis.
Plain-English value summary
BWK Group identified $2,055,510 in total depreciation deductions for this commercial investment property. The first-year pro-rata claim was $23,628, then increased to $56,526 in the first full financial year. The report also separated affected Division 40 items such as commercial office carpet from the Division 43 calculation.
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.
| 2024-2025 | $23,628 |
|---|---|
| 2025-2026 | $56,526 |
| 2026-2027 | $55,557 |
| 2027-2028 | $54,973 |
| 2028-2029 | $54,260 |
| 2029-2030 | $53,463 |
| 2030-2031 | $53,070 |
| 2031-2032 | $52,877 |
| 2032-2033 | $52,222 |
| 2033-2034 | $52,065 |
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 | $2,027,569 |
|---|---|
| Estimated Division 40 benefit | $27,941 |
| Original capital works cost | $2,099,628 |
| Less affected Division 40 items | $40,896 |
| Adjusted Division 43 base | $2,058,732 |
| First-year pro-rata period | 144 days |
| First full financial year claim | $56,526 |
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.
Affected Division 40 items
$40,896 was separated from the capital works base, including commercial office carpet treatment.
Occupancy context
Not preoccupied, with rental availability recorded from 7 February 2025.
Commercial property value
The property shows why commercial and industrial premises can produce large depreciation schedules when the capital works base is properly assessed.
Plant separated
Affected Division 40 items were identified separately rather than blended into the structural cost base.
Accountant-ready
The schedule gives the owner and accountant year-by-year figures across a commercial asset rather than a generic estimate.
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.