Claimable Items

The ATO recognises that a number of residential building components have a shorter life than the main structure of a building and as such can be written off at an accelerated rate.

These items, claimed under Division 40 of the income Tax Act, have been represented pictorially as follows:-

 


 

inventory3

 


 

inventory1

 


 

inventory1

 


 

inventory1

 


 

inventory1

 


 

inventory1

 


 

inventory1

 

tax-practitioners-boardAIQSntaa logo

 

start quote banner

quote by phone

ATO registered banner