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
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
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.
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 capital works cost recorded at $2,099,628, adjusted to a $2,058,732 Division 43 base.
$40,896 was separated from the capital works base, including commercial office carpet treatment.
Not preoccupied, with rental availability recorded from 7 February 2025.
The property shows why commercial and industrial premises can produce large depreciation schedules when the capital works base is properly assessed.
Affected Division 40 items were identified separately rather than blended into the structural cost base.
The schedule gives the owner and accountant year-by-year figures across a commercial asset rather than a generic estimate.
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The public case study above shows the property type, headline result and report-specific review notes. Leave your details to view the graph, first 10-year deduction extract and accountant-ready figures for this guide-only example.
Guide only. These figures are examples from a completed report and are not tax advice or a prediction of your result.
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.