Loading
saint65(Initiate)Initiate
29 Aug 2025

Hi,


My understanding is Div 43 depreciation amounts do not have to be adjusted for in the capital gains base if the property was first rented before 14/05/97.


Is that the case for Div 40 deprciation amounts as well?

187 views
1 replies
187 views
1 replies

Featured articles

Renting out all or part of your home? What to include in your tax return

15 Apr 2026 · 4 min read time

How to work out your tax residency

15 Apr 2026 · 8 min read time

Top liked users

  1. Taxduck

    (Taxicorn)

    1291 likes

  2. Bruce4Tax

    (Taxicorn)

    1119 likes

  3. YellowPotato

    (Taxicorn)

    342 likes

  4. Ken_Oath

    (Master)

    199 likes

  5. knaresbro

    (Devotee)

    141 likes

Top contributors

  1. Bruce4Tax

    (Taxicorn)

    3400contributions

  2. Taxduck

    (Taxicorn)

    2831contributions

  3. YellowPotato

    (Taxicorn)

    904contributions

  4. knaresbro

    (Devotee)

    295contributions

  5. TobyJDodd

    (Devotee)

    176contributions

Loading
Div 43 and Div 40 claimed reduces cost base for any property first rented before 14/05/1997. | ATO Community