The BMT Guarantee
Residential case study
Commercial case study
Capital works deductions
You can claim depreciation for a building’s structure and items permanently fixed to the property.
Read more
Plant and equipment
Depreciation can be claimed for easily removable or mechanical assets.
Read more
2026 Federal Budget changes
Proposed changes to negative gearing and Capital Gains Tax could affect how property investors claim losses and calculate tax when selling a property.
The 2026–27 Federal Budget announced proposed changes affecting some established investment properties, with implications for how investors assess new builds, carried-forward losses and depreciation records.
Learn more
Depreciation methods
You can choose one of two methods of depreciation: prime cost or diminishing value.
Both methods claim the same amount over time but achieve different cash flow outcomes.
Learn more
Webinars
Gain a better understanding of depreciation with our monthly educational webinars.
Register now
Depreciation rules
Depreciation rules for residential investment properties changed recently but there are still thousands of dollars to be claimed.
In November 2017, the Federal Government changed the way investors can claim depreciation for plant and equipment assets. Specifically, the 2017 legislation affects previously used plant and equipment assets found in second-hand or previously owner-occupied residential investment properties.