COMMERCIAL/INDUSTRIAL EXAMPLES

EXAMPLE – Depreciation & Capital Allowances – Caravan Park – Mount Warning New South Wales 2384

Location:	Mount Warning NSW 2384
Property Type:	Caravan park with cabins/ caravans/ amenities/ camp kitchen
Purchase Price:	Not Disclosed
Settlement Date:	N/A
Available for Lease:	March 2011
Construction Date:	July 2002

Total depreciation calculated for the 1st full year:	$105,590
Total depreciation calculated over a 5 year period:	$321,195
Total depreciation calculated over a 10 year period:	$480,705
Total depreciation calculated over a 40 year period:	$639,439

EXAMPLE – Depreciation & Capital Allowances – Industrial Building – Sumner Queensland 4074

Location:	Sumner QLD 4074
Property Type:	Renovated industrial building with office and factory/warehousing
Purchase Price:	$2,700,000
Settlement Date:	April 2015
Available for Lease:	April 2015
Construction Date:	July 1984

Total depreciation calculated for the 1st full year:	$119,888
Total depreciation calculated over a 5 year period:	$417,430
Total depreciation calculated over a 10 year period:	$730,326
Total depreciation calculated over a 40 year period:	$1,690,914

EXAMPLE – Depreciation & Capital Allowances – Industrial Building – Arundel Queensland 4214

Location:	Arundel QLD 4214
Property Type:	Freestanding retail/warehouse/industrial building with concrete hard standing
Purchase Price:	$1,975,000
Settlement Date:	February 2016
Available for Lease:	February 2016
Construction Date:	December 1996

Total depreciation calculated for the 1st full year:	$22,235
Total depreciation calculated over a 5 year period:	$80,950
Total depreciation calculated over a 10 year period:	$149,071
Total depreciation calculated over a 40 year period:	$315,108

EXAMPLE – Depreciation & Capital Allowances – Industrial Unit – Caboolture Queensland 4510

Location:	Caboolture QLD 4510
Property Type:	Strata titling industrial unit with office and factory/warehousing
Purchase Price:	$370,000
Settlement Date:	January 2017
Available for Lease:	January 2017
Construction Date:	August 2004

Total depreciation calculated for the 1st full year:	$6,570
Total depreciation calculated over a 5 year period:	$27,902
Total depreciation calculated over a 10 year period:	$53,174
Total depreciation calculated over a 40 year period:	$146,103

EXAMPLE – Depreciation & Capital Allowances – Industrial Unit – Coopers Plains Queensland 4108

Location:	Coopers Plains QLD 4108
Property Type:	Renovated strata title industrial unit with office and factory/warehousing
Purchase Price:	$214,500
Settlement Date:	November 2005
Available for Lease:	August 2011
Construction Date:	December 1985

Total depreciation calculated for the 1st full year:	$1,101
Total depreciation calculated over a 5 year period:	$4,775
Total depreciation calculated over a 10 year period:	$14,763
Total depreciation calculated over a 40 year period:	$41,668

EXAMPLE – Depreciation & Capital Allowances – Service Station – Hope Island Queensland 4212

Location:	Hope Island QLD 4212
Property Type:	Service Station with Fast Food Outlet
Purchase Price:	$6,150,000
Settlement Date:	March 2013
Construction Date:	August 2009

Total depreciation calculated for the 1st full year:	$242,746
Total depreciation calculated over a 5 year period:	$774,824
Total depreciation calculated over a 10 year period:	$1,200,129
Total depreciation calculated over a 20 year period:	$1,819,524
Total depreciation calculated over a 30 year period:	$2,366,609
Total depreciation calculated over a 40 year period:	$2,746,114

EXAMPLE – Depreciation & Capital Allowances – Commercial Office Unit – Robina Queensland 4226

Location:	Robina Queensland 4226
Property Type:	2 level, detached office unit with 4 undercover carparks
Purchase Price:	Not Disclosed
Settlement Date:	June 2017
Available for Lease:	June 2017
Construction Date:	February 2015

Total depreciation calculated for the 1st full year:	$13,949
Total depreciation calculated over a 5 year period:	$48,756
Total depreciation calculated over a 10 year period:	$91,820
Total depreciation calculated over a 40 year period:	$280,986

EXAMPLE – Depreciation & Capital Allowances – Commercial Office Unit – Capalaba Queensland 4157

Location:	Capalaba QLD 4157
Property Type:	Commercial office unit within a 3 level building with basement carparking
Purchase Price:	$357,000
Settlement Date:	May 2017
Available for Lease:	May 2017
Construction Date:	May 2017

Total depreciation calculated for the 1st full year:	$13,293
Total depreciation calculated over a 5 year period:	$42,937
Total depreciation calculated over a 10 year period:	$76,022
Total depreciation calculated over a 40 year period:	$214,679