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Residential rental property items

Tables of rental property assets and items and the treatment of them as depreciating assets or capital works.

Published 30 May 2024

Treatment as depreciating assets or capital works

‘Own estimate’ refers to the fact that there was no Commissioner’s determination in effect in:

Consequently, you make your own estimate of the effective life in accordance with the principles set out in Working out the effective life yourself.

You may not be able to claim a deduction for a decline in value of certain second-hand depreciating assets in your residential rental property. If you use these assets to produce rental income from your residential rental property, deductions are available only if an exception applies. See Limit on deductions for decline in value of second-hand depreciating assets.

Table 3: Assets – general

Asset

Deduction for decline in value (effective life in years) for assets acquired before 1 July 2004

Deduction for
decline in value (effective life in years) for assets acquired from 1 July 2004 and before 1 July 2019

Deduction for decline in value (effective life in years) for assets acquired from 1 July 2019

Capital works deduction

Air conditioning assets

see table 5

see table 5

see table 5

-

Cable trays

-

-

-

Yes

Ceiling fans

own estimate

5

5

-

Clocks, electric

13 and one-third

10

10

-

Cupboards, other than freestanding

-

-

-

Yes

DVD players

own estimate

5

5

-

Door closers

own estimate

10

10

-

Door locks and latches (excluding electronic code pads)

-

-

-

Yes

Door stops, fixed

-

-

-

Yes

Door stops, freestanding

own estimate

10

10

-

Electrical assets (including conduits, distribution boards, power points, safety switches, switchboards, switches and wiring)

-

-

-

Yes

Escalators (machinery and moving parts)

see table 4

see table 4

see table 4

-

Evaporative coolers

see table 6

see table 6

see table 6

-

Facade, fixed

-

-

-

Yes

Floor coverings, fixed (including cork, linoleum, parquetry, tiles and vinyl)

-

-

-

Yes

Floor coverings (removable without damage): carpet

10

10

8

-

Floor coverings (removable without damage): floating timber

own estimate

15

15

-

Floor coverings (removable without damage): linoleum

10

10

10

-

Floor coverings (removable without damage): vinyl

10

10

10

-

Furniture, freestanding

13 and one-third

13 and one-third

13 and one-third

-

Garbage bins

6 and two-thirds

10

10

-

Garbage chutes

-

-

-

Yes

Garbage compacting systems (excluding chutes)

6 and two-thirds

6 and two-thirds

6 and two-thirds

-

Generators

20

20

20

-

Grease traps

-

-

-

Yes

Gym assets: cardiovascular

own estimate

5

5

-

Gym assets: resistance

own estimate

10

10

-

Hand dryers, electrical

10

10

10

-

Hand rails

-

-

-

Yes

Heaters – fixed: ducts, pipes, vents and wiring

-

-

-

Yes

Heaters – fixed: electric

10

15

15

-

Heaters – fixed: fire places (including wood heaters)

-

-

-

Yes

Heaters – gas: ducted central heating unit

own estimate

20

20

-

Heaters – gas: other

own estimate

15

15

-

Heaters – freestanding

10

15

15

-

Home automation control assets

own estimate

own estimate

10

-

Hooks, robe

-

-

-

Yes

Hot-water systems (excluding piping): electric

20

12

12

-

Hot-water systems (excluding piping): gas

20

12

12

-

Hot-water systems (excluding piping): solar

20

15

15

-

Hot-water system piping

-

-

-

Yes

Hydronic assets – controls

own estimate

own estimate

10

-

Hydronic assets – water heaters

own estimate

own estimate

15

-

Insulation

-

-

-

Yes

Intercom system assets

own estimate

10

10

-

Lift wells

-

-

-

Yes

Lifts (including hydraulic and traction lifts)

see table 4

see table 4

see table 4

-

Lights: fittings (excluding hardwired)

20

5

5

-

Lights: fittings, hardwired

-

-

-

Yes

Lights: freestanding

own estimate

5

5

-

Lights: shades, removable

own estimate

5

5

-

Linen

own estimate

5

5

-

Master antenna television (MATV) assets: amplifiers

own estimate

10

10

-

Master antenna television (MATV) assets: modulators

own estimate

10

10

-

Master antenna television (MATV) assets: power sources

own estimate

10

10

-

Master antenna television (MATV) assets (excluding amplifiers, modulators and power sources)

-

-

-

Yes

Mirrors, fixed

-

-

-

Yes

Mirrors, freestanding

own estimate

15

15

-

Radios

10

10

10

-

Ramps

-

-

-

Yes

Rugs

own estimate

7

7

-

Safes, fixed

-

-

-

Yes

Sanitary fixtures, fixed (including soap dispensers)

-

-

-

Yes

Satellite dishes

-

-

-

Yes

Screens

-

-

-

Yes

Shelving, other than freestanding

-

-

-

Yes

Shutters

-

-

-

Yes

Signs, fixed

-

-

-

Yes

Skylights

-

-

-

Yes

Skylights – controls

own estimate

own estimate

10

-

Skylights – motors

own estimate

own estimate

10

-

Solar-powered generating systems (incorporating batteries, inverters, solar panels, regulators)

own estimate

20

20

-

Stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers)

own estimate

7

7

-

Surround sound systems (incorporating audio-video receivers and speakers)

own estimate

10

10

-

Telecommunications assets: cordless phones

own estimate

4

4

-

Telecommunications assets: distribution frames

-

-

-

Yes

Telecommunications assets: PABX computerised assets

20

10

7

-

Telecommunications assets: telephone hand sets

own estimate

10

6

-

Television antennas, fixed

-

-

-

Yes

Television antennas, freestanding

own estimate

5

5

-

Television sets

10

10

8

-

Vacuum cleaners – ducted: hoses

own estimate

10

10

-

Vacuum cleaners – ducted: motors

own estimate

10

10

-

Vacuum cleaners – ducted: wands

own estimate

10

10

-

Vacuum cleaners – portable

10

10

10

-

Vacuum cleaners, ducted (excluding hoses, motors and wands)

-

-

-

Yes

Ventilation ducting and vents

-

-

-

Yes

Ventilation fans

own estimate

20

20

-

Video cassette recorder systems (VCR)

own estimate

5

5

-

Water pumps –
multi-story

20

20

20

-

Water pumps – rainwater tanks

20

20

5

-

Water pumps –
single residence pressure pumps

20

20

8

-

Water tanks

-

-

-

Yes

Window awnings, insect screens, louvres, pelmets and tracks

-

-

-

Yes

Window blinds, internal

20

10

10

-

Window curtains

6 and two-thirds

6

6

-

Window shutters, automatic: controls

own estimate

10

10

-

Window shutters, automatic: motors

own estimate

10

10

-

Window shutters, automatic (excluding controls and motors)

-

-

-

Yes

Return to: Common rental property items

Table: Bathroom assets

Asset

Deduction for decline in value (effective life in years) for assets acquired before 1 July 2004

Deduction for decline in value (effective life in years) for assets acquired from 1 July 2004 and before 1 July 2019

Deduction for decline in value (effective life in years) for assets acquired from 1 July 2019

Capital works deduction

Accessories, fixed (including mirrors, rails, soap holders and toilet roll holders)

-

-

-

Yes

Accessories, freestanding (including shower caddies, soap holders, toilet brushes)

own estimate

5

3

-

Exhaust fans (including light/heating)

own estimate

10

10

-

Fixtures (including baths, bidets, tapware, toilets, vanity units and wash basins)

-

-

-

Yes

Heated towel rails, electric

own estimate

10

10

-

Shower assets (including doors, rods, screens and trays)

-

-

-

Yes

Shower curtains (excluding curtain rods and screens)

own estimate

2

2

-

Spa baths (excluding pumps)

-

-

-

Yes

Spa bath pumps

20

20

10

-

Table: Bedroom assets

Asset

Deduction for decline in value (effective life in years) for assets acquired before 1 July 2004

Deduction for decline in value (effective life in years) for assets acquired from 1 July 2004

Capital works deduction

Wardrobes, other than freestanding (incorporating doors, fixed fittings and mirrors)

-

-

Yes

Table: Fire control assets

Asset

Deduction for decline in value (effective life in years) for assets acquired before 1 July 2004

Deduction for decline in value (effective life in years) for assets acquired from 1 July 2004

Capital works deduction

Alarms: heat

20

6

-

Alarms: smoke

20

6

-

Detection and alarm systems: alarm bells

20

12

-

Detection and alarm systems: cabling and reticulation

-

-

Yes

Detection and alarm systems: detectors (including addressable manual call points, heat, multi-type and smoke)

own estimate

20

-

Detection and alarm systems: fire indicator panels

20

12

-

Detection and alarm systems: manual call points (non-addressable)

-

-

Yes

Doors, fire and separation

-

-

Yes

Emergency warning and intercommunication systems (EWIS): master emergency control panels

20

12

-

Emergency warning and intercommunication systems (EWIS): speakers

20

12

-

Emergency warning and intercommunication systems (EWIS): strobe lights

20

12

-

Emergency warning and intercommunication systems (EWIS): warden intercom phone

20

12

-

Extinguishers

13 and one-third

15

-

Hose cabinet and reels (excluding hoses and nozzles)

-

-

Yes

Hoses and nozzles

20

10

-

Hydrant boosters (excluding pumps)

-

-

Yes

Hydrants

-

-

Yes

Lights, exit and emergency

-

-

Yes

Pumps (including diesel and electric)

20

25

-

Sprinkler systems (excluding pumps)

-

-

Yes

Stair pressurisation assets: AC variable speed drives

own estimate

10

-

Stair pressurisation assets: pressurisation and extraction fans

own estimate

25

-

Stair pressurisation assets: sensors

own estimate

10

-

Water piping

-

-

Yes

Water tanks

-

-

Yes

Table: Kitchen assets

Asset

Deduction for decline in value (effective life in years) for assets acquired before 1 July 2004

Deduction for decline in value (effective life in years) for assets acquired from 1 July 2004 and before 1 July 2019

Deduction for decline in value (effective life in years) for assets acquired from 1 July 2019

Capital works deduction

Cook tops

own estimate

12

12

-

Crockery

own estimate

5

5

-

Cutlery

own estimate

5

5

-

Dishwashers

own estimate

10

8

-

Fixtures (including bench tops, cupboards, sinks, tapware and tiles)

-

-

-

Yes

Freezers

13 and one-third

12

12

-

Garbage disposal units

6 and two-thirds

10

10

-

Microwave ovens

6 and two-thirds

10

8

-

Ovens

own estimate

12

12

-

Range hoods

own estimate

12

12

-

Refrigerators

13 and one-third

12

12

-

Stoves

20

12

12

-

Water filters, electrical

own estimate

15

15

-

Water filters, fixed (attached to plumbing)

-

-

-

Yes

Table: Laundry assets

Asset

Deduction for decline in value (effective life in years) for assets acquired before 1 July 2004

Deduction for decline in value (effective life in years) for assets acquired from 1 July 2004 and before 1 July 2019

Deduction for decline in value (effective life in years) for assets acquired from 1 July 2019

Capital works deduction

Clothes dryers

own estimate

10

7

-

Fixtures (including tapware, tiles and tubs)

-

-

-

Yes

Ironing boards, freestanding

own estimate

7

5

-

Ironing boards, other than freestanding

-

-

-

Yes

Irons

own estimate

5

5

-

Washing machines

6 and two-thirds

10

8

-

Table: Outdoor assets

Asset

Deduction for decline in value (effective life in years) for assets acquired before 1 July 2004

Deduction for decline in value (effective life in years) for assets acquired from 1 July 2004 and before 1 July 2019

Deduction for decline in value (effective life in years) for assets acquired from 1 July 2019

Capital works deduction

Automatic garage doors: controls

own estimate

5

5

-

Automatic garage doors: motors

own estimate

10

10

-

Automatic garage doors (excluding controls and motors)

-

-

-

Yes

Barbecues – fixed

-

-

-

Yes

Barbecues – fixed: sliding trays and cookers

own estimate

10

10

-

Barbecues - freestanding

own estimate

5

5

-

Boat sheds

-

-

-

Yes

Bollards, fixed

-

-

-

Yes

Car parks, sealed

-

-

-

Yes

Carports

-

-

-

Yes

Clotheslines

-

-

-

Yes

Driveways, sealed

-

-

-

Yes

Fencing

-

-

-

Yes

Floor carpet (including artificial grass and matting)

own estimate

5

5

-

Folding arm awnings –
controls

own estimate

own estimate

10

-

Folding arm awnings –
motors

own estimate

own estimate

10

-

Furniture, freestanding

13 and one-third

5

5

-

Furniture, other than freestanding

-

-

-

Yes

Garage doors (excluding motors and controls)

-

-

-

Yes

Garden awnings and shade structures, fixed

-

-

-

Yes

Gardening watering installations: control panels

own estimate

5

5

-

Gardening watering installations: pumps

20

5

5

-

Gardening watering installations: timing devices

own estimate

5

5

-

Gardening watering installations (excluding control panels, pumps and timing devices)

-

-

-

Yes

Garden lights, fixed

-

-

-

Yes

Garden lights, solar

own estimate

8

5

-

Garden sheds, freestanding

own estimate

15

15

-

Garden sheds, other than freestanding

-

-

-

Yes

Gates, electrical: controls

own estimate

5

5

-

Gates, electrical: motors

own estimate

10

10

-

Gates (excluding electrical controls and motors)

-

-

-

Yes

Jetties (including boat sheds and pontoons)

-

-

-

Yes

Letterboxes

-

-

-

Yes

Operable pergola louvres: controls

own estimate

15

15

-

Operable pergola louvres: motors

own estimate

15

15

-

Operable pergola louvres (excluding controls and motors)

-

-

-

Yes

Paths

-

-

-

Yes

Rainwater tanks – galvanised steel

own estimate

own estimate

25

-

Rainwater tanks – polyethylene

own estimate

own estimate

15

-

Roller blinds – controls

own estimate

own estimate

10

-

Roller blinds – motors

own estimate

own estimate

10

-

Retaining walls

-

-

-

Yes

Saunas (excluding heating assets)

-

-

-

Yes

Sauna heating assets

13 and one-third

15

15

-

Screens, fixed (including glass screens)

-

-

-

Yes

Septic tanks

-

-

-

Yes

Sewage treatment assets: controls

own estimate

8

8

-

Sewage treatment assets: motors

own estimate

8

8

-

Sewage treatment assets (excluding controls and motors)

-

-

-

Yes

Spas – fixed

-

-

-

Yes

Spas – fixed: chlorinators

13 and one-third

12

10

-

Spas – fixed: filtration (including pumps)

13 and one-third

12

10

-

Spas – fixed: heaters (electric or gas)

13 and one-third

15

15

-

Spas freestanding (incorporating blowers, controls, filters, heaters and pumps)

20

17

17

-

Swimming pool assets: chlorinators

13 and one-third

12

10

-

Swimming pool assets – cleaning

13 and one-third

7

7

-

Swimming pool assets – covers (including blankets)

own estimate

own estimate

8

-

Swimming pool assets – filtration (including pumps)

13 and one-third

12

10

-

Swimming pool assets – electric heaters

13 and one-third

15

15

-

Swimming pool assets – gas heaters

13 and one-third

15

15

-

Swimming pool assets – solar heaters

13 and one-third

20

20

-

Swimming pools

-

-

-

Yes

Tennis court assets – cleaners

own estimate

3

3

-

Tennis court assets – drag brooms

own estimate

3

3

-

Tennis court assets – nets

own estimate

5

5

-

Tennis court assets – rollers

own estimate

3

3

-

Tennis court assets – umpire chairs

own estimate

15

15

-

Tennis court assets, fixed (including fences, lights, posts and surfaces)

-

-

-

Yes

Table: Security and monitoring assets

Asset

Deduction for decline in value (effective life in years) for assets acquired before 1 July 2004

Deduction for decline in value (effective life in years) for assets acquired from 1 July 2004

Capital works deduction

Access control systems: code pads

own estimate

5

-

Access control systems: door controllers

own estimate

5

-

Access control systems –proximity readers

own estimate

7

-

Access control systems – swipe card readers

own estimate

3

-

Closed circuit television systems – cameras

6 and two-thirds

4

-

Closed circuit television systems – monitors

6 and two-thirds

4

-

Closed circuit television systems – digital recorders

own estimate

4

-

Closed circuit television systems – time lapse recorders

own estimate

2

-

Switching units (including multiplexes)

own estimate

5

-

Doors and screens

-

-

Yes

Security systems –
code pads

6 and two-thirds

5

-

Security systems –
control panels

6 and two-thirds

5

-

Detectors (including glass, passive infrared, and vibration)

6 and two-thirds

5

-

Detectors – global system for mobiles (GSM) units (including glass, passive infrared, and vibration)

6 and two-thirds

5

-

Detector noise makers (including bells and sirens)

6 and two-thirds

5

-

Table 4: Machinery

Asset

Deduction for decline in value (effective life in years) for assets acquired before 1 July 2004

Deduction for decline in value (effective life in years) for assets acquired from 1 July 2004

Capital works deduction

Escalators (machinery and moving parts)

16 and two-thirds

20

-

Lifts – electric

16 and two-thirds

30

-

Lifts – hydraulic

20

30

-

Table 5: Air conditioning assets (excluding ducting, pipes and vents)

Asset

Deduction for decline in value (effective life in years) for assets acquired before 1 July 2004

Deduction for decline in value (effective life in years) for assets acquired from 1 July 2004

Capital works deduction

Air handling units

-

20

-

Chillers – absorption

-

25

-

Chillers – centrifugal

-

20

-

Chillers – volumetrics air-cooled (including reciprocating, rotary, screw, scroll)

-

15

-

Chillers – volumetrics water-cooled (including reciprocating, rotary, screw, scroll)

-

20

-

Condensing sets

-

15

-

Cooling towers

-

15

-

Damper motors (including variable air volume box controller)

-

10

-

Fan coil units (connected to condensing set)

-

15

-

Mini split systems up to 20kW (including ceiling, floor and high wall split system)

-

10

-

Packaged air conditioning units

-

15

-

Pumps

-

20

-

Room units

-

10

-

Air conditioning ducts, pipes and vents

-

-

Yes

Table: Air conditioning plant

Asset

Deduction for decline in value (effective life in years) for assets acquired before 1 July 2004

Deduction for decline in value (effective life in years) for assets acquired from 1 July 2004

Capital works deduction

Central type (including ducting and vents)

13 and one-third

-

-

Structural alterations and additions associated with the installation of this plant which forms an integral part of it

100

-

-

Room units

10

-

-

Solar-energy powered

13 and one-third

-

-

Table 6: Evaporative coolers

Asset

Deduction for
decline in value (effective life in years) for assets acquired before 1 July 2004

Deduction for decline in value (effective life in years) for assets acquired from 1 July 2004 and before 1 July 2019

Deduction for decline in value (effective life in years) for assets acquired from 1 July 2019

Capital works deduction

Fixed (excluding ducting and vents)

own estimate

20

15

-

Portable

own estimate

10

10

-

Ducting and vents

-

-

-

Yes

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QC101711