CHECKLIST FOR DEPRECIATION OF CHATTELS AND BUILDINGS
The following checklist provides a detailed summary of items which are regarded as chattels and part of the
property building. The appropriate rates of depreciation for chattels is also indicated.
This checklist should be used is determining what chattels exist in your rental property to ensure that you are
maximising your allowable deductions.
Type of item
Chattels
Special
Building
Write Off
Effective Life
Years
Date of effect
5
1.7.04
10
10
1.7.04
1.7.04

15
1.7.04

2
1.7.04
20
1.7.04

5
1.7.04


5
13?
1.7.04
1.1.01
Indoor Areas
Bathroom assets
Bathroom accessories (freestanding) – soap
holders, toilet brushes, shower caddies, etc.
Bathroom accessories (fixed) – towel rails,
toilet roll holders, soap holders, etc.
Bathroom fixtures – baths, wash basins and
vanity units, tap ware, bidets, etc.
Exhaust fans (inc. heater/fan/light units)
Heated towel rails (electric)
Mirrors:
 Fixed (e.g., glued/screwed to walls)
 Freestanding (e.g., hung on hooks)
Shower fit out:
 Curtains (excluding curtain rods)
 Doors, rods, screens and trays
Spa baths:
 Pumps only
 Spa
Tiles
Towels and other linen, etc










Bedroom assets
Bedding, linen, pillows and blankets
Furniture (freestanding)
Wardrobes (inc. doors, fixed fittings and
mirrors)
 Freestanding or easily re-positioned
 Other than freestanding

*

Kitchen assets
Cooks tops
Crockery & Cutlery
Dishwashers
Freezers
Garbage disposal units
Hot plates
Hot water dispenser unit
Kitchen fit out – cupboards (inc. bench
tops), sinks, tap ware, tiles, splashback, etc
Microwave ovens
Ovens and Stoves
 Built-in or freestanding electrical or
gas
 Built-in non-electric (e.g., wood
ovens)
Range hoods
Refrigerators







12
5
10
12
10
12
*
1.7.04
1.7.04
1.7.04
1.7.04
1.7.04
1.7.04

10
1.7.04

12
1.7.04
12
12
1.7.04
1.7.04




Type of item
Water filters:
 Electrically operated units
 Other plumbed-in units
Laundry assets
Clothes chutes
Clothes dryers
Irons
Ironing boards:
 Freestanding
 Other than freestanding (e.g., builtin)
Laundry cupboards:
 Freestanding
 Other than freestanding (e.g.,builtin)
Laundry fit out- tubs, tap ware, tiles, etc
Washing machines
Chattels
Special
Building
Write Off

Effective Life
Years
Date of effect
15
1.7.04
10
5
1.7.04
1.7.04
7
1.7.04







*



10
1.7.04



5
13?
10
1.7.04
1.1.01
1.1.01

7
1.7.04



10
10
5
1.7.04
1.7.04
1.7.04

Refer TR
2000/18
Refer TR
2000/18
Lounge/family/living room assets
Digital video display (DVD) players
Furniture (freestanding)
Radios
Stereo systems (incorporating amplifiers,
cassette players, compact disc players,
radios and speakers)
Surround sound systems (incorporating
audio video receivers and speakers)
Television sets
Video cassette recorder (VCR) system
General (indoor) assets
Air-conditioning assets:
 Room units, mini split systems,
cooling towers, chillers, etc.
(excluding pipes, ducts and vents)
 Pipes, ductwork and vents
Alarms- refer to “Fire control assets” and
“Security assets)
Atrium
Blinds- refer to “window furnishings and
fittings”
Bookshelves
 Freestanding
 Other than freestanding
Ceiling fans



*


5
1.7.04
Type of item
Clocks (electric)
Cupboards:
 Freestanding
 Other than freestanding
Door closers (e.g., automatic hydraulic
closers)
Door handles
Door locks and latches:
 Electronic code pads
 Other
Door stops:
 Portable/loose units
 Attached/fixed to building
Electrical assets (includes distribution
boards, switchboards, switches, power
points, safety switches, wiring, conduits,
etc.)
Fire control assets:
 Alarms- heat and smoke alarms
 Detection and alarm systems:
- alarm bells
- cabling and reticulation
- detectors(including addressable
heat , multi type and smoke
detectors)
- fire indicator panels
 Doors-Fire and separation doors
 Emergency Warning
Intercommunication Systems
(EWIS):
- master emergency
control panels
- speakers
- strobe lights
- warden intercom
phones
 Exit/emergency lights
 Fire extinguishes
 Fire sprinkler systems:
- excluding pumps and controls
- pumps and controls
 Fire hose cabinets
 fire hose/reels:
- hoses and nozzles
- reels
Chattels
Special
Building
Write Off
Effective Life
Years
Date of effect

10
1.7.04

*


10
1.7.04
5
1.7.04
10
1.7.04
6
1.7.04
12
1.7.04
20
1.7.04
12
1.7.04

12
1.7.04



12
12
12
1.7.04
1.7.04
1.7.04
15
1.7.04
25
1.7.04
10
1.7.04

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Type of item
Chattels
Special
Building
Write Off
Effective Life
Years
Date of effect




10
15
10
10
1.1.01
1.7.04
1.1.01
1.1.01
Furniture (freestanding)
Garbage bins (not owned by council)
Garbage chutes
Garbage compacting systems
Gas installation
Generators
Gym assets:
 Cardiovascular
 Resistance
Hand rails
Heaters (fixed)
 Pipes, duct work, vents and wiring
– all heaters
 electric heaters
 Fire place (including wood heaters)
 Gas heaters:
- ducted central heating
units
- other
 Kerosene heaters
 Oil heaters


13?
10
1.1.01
1.7.04
6?
1.1.01

20
1.1.01


5
10
1.7.04
1.7.04
15
1.7.04




20
15
15
15
1.7.04
1.7.04
1.7.04
1.7.04
Heaters (freestanding)
Hooks (for robes)
Hot water systems (excluding piping):
 electric and gas
 solar

15
1.7.04
12
15
1.7.04
1.7.04
10
30
1.7.04
1.1.03

Floor coverings (fixed) – including tiles,
cork, parquetry, linoleum and vinyl
Floor coverings (removable without
damage):
 carpet and rugs
 floating timber
 linoleum
 vinyl
Hot water system piping
Insulation
Intercom system assets
Lifts (including hydraulic and traction lifts)
Lift wells





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Type of item
Lights and light fittings:
 light fittings (hardwired)
 light fittings (non-hardwired)
 freestanding
 removable shades
Linen
Mirrors:
 fixed (e.g. glued/screwed to walls)
 freestanding (e.g. hung on hooks
Ramps (e.g. wheelchair ramps)
Rugs
Safes- other than freestanding
Satellite dishes
Security and monitoring assets:
 Access control systems:
- code pads
- door controllers
- proximity readers
- swipe card readers
 Security alarm systems:
-code pads
- control panels
- detectors (including passive
infrared, photo sensors and
vibration)
- noise makers (e.g. bells and
sirens)
 Security doors/screen- metal or
mesh
Shelving (other than freestanding)
Signs (fixed) – e.g. street numbers
Solar powered generating system assets
Telecommunications assets:
 telephone handsets
 cordless phones
 telephone installation
 distribution frames
 PABX computerised systems
Television antennas:
 fixed
 freestanding (including portable)
Chattels
Special
Building
Write Off
Effective Life
Years
Date of effect
5
5
5
5
1.7.04
1.7.04
1.7.04
1.7.04
15
1.7.04
7
1.7.04
5
5
7
3
1.7.04
1.7.04
1.7.04
1.7.04
5
5
5
1.7.04
1.7.04
1.7.04
5
1.7.04

20
1.7.04


10
4
1.7.04
1.7.04
10
1.7.04
5
1.7.04

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Type of item
Vacuum cleaners:
 ducted units
- motors
- wands
- hoses
- ducting, pipes and vents
 other (e.g. portable units)
Ventilation assets:
 motors and fans
 other (e.g. vents, ducting and whirly
birds)
Water pumps
Water tanks
Window furnishings and fittings:
 awnings (fixed to structure or part
of the building)- metal, fabric, roller
or other
 fixed brackets, tracks and pelmets
 internal blinds (e.g. venetian,
roman, roller and vertical blinds)
 curtains
 insect screens
 window louvres
 window shutters (manual)
 window shutters (automatic):
- motors
- controls
- excluding motors and controls
Outdoor Areas
Barbecues:
 freestanding (e.g. portable)
 fixed (e.g. built in)
- sliding trays and cookers
Car parks (sealed)
Carports
Clotheslines (including foldaway designs)
Driveways (sealed)
Fences
Floor coverings:
 fixed to structure
 not permanently fixed and can be
removed without damage (e.g.
outdoor carpet or artificial grass)
Furniture- outdoor (freestanding)
Chattels
Special
Building
Write Off
Effective Life
Years
Date of effect
10
10
10
1.7.04
1.7.04
1.7.04
10
1.1.01
20
1.7.04
20
1.7.01
10
6
1.7.04
1.7.04
10
10
1.7.04
1.7.04
5
1.7.04
10
1.7.04

5
1.7.04

5
1.7.04
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Type of item
Garage doors:
 manually operated
 automatic/motorised:
- door only
- motors
- controls
Garden awnings/shed structures (fixed)
Garden lights:
 fixed
 solar
Garden sheds:
 freestanding (e.g. portable)
 other than freestanding
Garden watering installations (systems):
 control panels
 pumps
 timing devices
 excluding control panels, pumps,
timing devices
Gates:
 electrically operated
- motors
- controls
 other
Gutters and down pipes
Landscaping
Letterboxes- in wall/fence or free standing
Operable pergola louvres:
 manual
 electrically operated
- controls
- motors
- pergola structure
Paths
Paving
Pay TV connection
Pipes/pipelines
Retaining walls
Sauna heating assets
Screens (fixed), including glass screense.g. used on balconies to separate
apartments, or around courtyards, patios,
etc.
Septic tanks
Chattels
Special
Building
Write Off
Effective Life
Years
Date of effect
10
5
1.7.04
1.7.04
8
1.7.04
15
1.7.04
5
5
5
1.7.04
1.7.04
1.7.04
10
5
1.7.04
1.7.04
15
15
1.7.04
1.7.04
15
1.7.04
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No
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No
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No
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No
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Type of item
Sewerage treatment assets
 controls and motors
Spas:
 freestanding spa units (including
pumps, filters, heaters, controls and
blowers)
 other than freestanding (i.e. fixed)
- spa (including lights)
- heaters (electric or gas)
- chlorinators
- filtration (including pumps)
Swimming pool assets:
 swimming pool, pool fencing, pool
lights
 pool furniture (freestanding)
 cleaning equipment
 chlorinators
 filtration(including pumps)
 heaters:
- electric
- gas
- solar
Tennis courts (including fences, lights,
posts and surfaces)
Tennis court assets:
 nets
 umpire chairs
 court rollers
 court cleaners
 drag brooms
Chattels
Special
Building
Write Off
Effective Life
Years
Date of effect

8
1.7.04

17
1.7.04
15
12
12
1.7.04
1.7.04
1.7.04
5
7
12
12
1.7.04
1.7.04
1.7.04
1.7.04
15
15
20
1.7.04
1.7.04
1.7.04
5
15
3
3
3
1.7.04
1.7.04
1.7.04
1.7.04
1.7.04
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