Original capital works
Circa 2023 original capital works cost recorded at $658,881.
Tax depreciation case study
Melbourne VIC commercial office: $621,513 in deductions identified
A CBD commercial office premises delivered a detailed depreciation result with a large Division 40 component, including air handling units, commercial carpet, detectors, extinguishers and window blinds.
Total deductions identified
$621,513
First full-year claim
$40,373
First-year pro-rata claim
$10,163
Adjusted Division 43 base
$419,186
Property snapshot
CBD commercial office investment property
The property presents as a commercial office asset within a multi-level CBD tower, with glazed facade elements and a high-rise business district setting.
The report records the premises as completed circa April 2023 and available for lease from 4 April 2023. The first year was calculated on an 88-day pro-rata basis.
Plain-English value summary
BWK Group identified $621,513 in total depreciation deductions for this Melbourne commercial office. The opening pro-rata claim was $10,163, then increased to $40,373 in the first full financial year. This example is notable because the Division 40 benefit was material as well as the Division 43 base.
Report detail extracted
What made this report unique
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.
Commercial plant detail
The report identified material Division 40 items, including air handling units, commercial carpet, detectors, extinguishers, window blinds and fan coil units.
Affected Division 40 items
$239,696 was separated from the capital works basis, leaving an adjusted Division 43 base of $419,186.
Commercial fit-out detail
This page demonstrates the benefit of a report that captures plant-rich commercial office items, not only building shell costs.
Balanced claim profile
The first full-year claim is higher because Division 40 and Division 43 deductions both contribute meaningfully.
Why BWK Group
Commercial owners and accountants get a more useful schedule when plant items, fit-out and capital works are separated clearly.
Unlock the full example
See the detailed depreciation breakdown
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.