Posts

61 | Property Depreciation

The rules around property depreciation are confusing at the best of times. Bradley Beer of BMT will walk you through the ifs and whens of property depreciation.

Articles

Div 43

73 | Div 43

The deductions under Div 43 make up the bulk of a property investors deductions. And the good news is that the changes to Div 40 don't affect Div 43.
Div 40

72 | Div 40

Div 40 is about the deprecation of plant and equipment. Since 2017 significantly curtailed but still better than nothing.
Commissioner's Effective Life of Depreciable Assets for 2019

1 | Commissioner’s Effective Life of Depreciable Assets for 2019

The Commissioner publishes a Taxation Ruling each year listing the effective life of depreciable assets. Here is a handy overview for small operators.