TABLE 3 continued ASSET
DECLINE IN VALUE DEDUCTION Effective life (years) Assets Assets acquired acquired before from 1 July 2004 1 July 2004
garden lights, fixed garden lights, solar garden sheds, freestanding garden sheds, other than freestanding gates, electrical: controls motors gates (excluding electrical controls and motors) jetties (including boat sheds and pontoons) letterboxes operable pergola louvres: controls motors operable pergola louvres (excluding controls and motors) paths retaining walls saunas (excluding heating assets) sauna heating assets screens, fixed (including glass screens) septic tanks sewage treatment assets: controls motors sewage treatment assets (excluding controls and motors) spas: fixed: chlorinators filtration (including pumps) heaters (electric or gas) freestanding (incorporating blowers, controls, filters, heaters and pumps) swimming pool assets: chlorinators cleaning filtration (including pumps) heaters: electric gas solar swimming pools tennis court assets: cleaners
rental properties 2010
www.ato.gov.au
CAPITAL WORKS DEDUCTION
4
own estimate own estimate
8 15 4
own estimate own estimate
5 10 4 4 4
own estimate own estimate
15 15 4 4 4 4
13 /3 1
15 4 4
own estimate own estimate
8 8 4
4
13 1/3 13 1/3 13 1/3
12 12 15
20
17
13 1/3 13 1/3 13 1/3
12 7 12
13 1/3 13 1/3 13 1/3
15 15 20 4
own estimate
3
33