Depreciation, year by year.
Estimated Division 43 and Division 40 deductions on an investment property. A professional quantity-surveyor schedule will refine these — but the order of magnitude is here.
The property
$
Full Div 40 + Div 43.
%
yrs
yrs
Div 43 runs for 40 more years on this property. Div 40 available (you're the first occupant or pre-2017 sale).
Year 1 deduction
↓ $159,899 over 10 yrs$21,156
Div 43 yr 1
$12,300
Div 40 yr 1
$8,856
Construction cost
$492,000
Deduction by year
SponsoredA quantity-surveyor schedule typically pays for itself in year one.
Find a quantity surveyorYear-by-year deductions
| Year | Div 43 | Div 40 | Total deduction |
|---|---|---|---|
| 1 | $12,300 | $8,856 | $21,156 |
| 2 | $12,300 | $6,908 | $19,208 |
| 3 | $12,300 | $5,388 | $17,688 |
| 4 | $12,300 | $4,203 | $16,503 |
| 5 | $12,300 | $3,278 | $15,578 |
| 6 | $12,300 | $2,557 | $14,857 |
| 7 | $12,300 | $1,994 | $14,294 |
| 8 | $12,300 | $1,556 | $13,856 |
| 9 | $12,300 | $1,213 | $13,513 |
| 10 | $12,300 | $946 | $13,246 |