Southport

Anketell Street

GREENWAY, ACT 2900

1 June, 2015

Independent Property Group91 Northbourne AvenueTURNER, ACT 2612

Anketell Street, GREENWAY, ACT 2900 - 372934

Dear Sir/Madam,

Please find attached the BMT Tax Depreciation Estimates for the above property detailing thedepreciation and associated tax allowances that may be available to the owner under theIncome Tax Assessment Act 1997 (ITAA97).

This document is intended to provide a guide to the potential depreciation and buildingallowances available from the purchase of the above residential property, facilitating theestimation of the after tax return on the investment over the first 10 full years of ownership.

1.0 Information

The following information was used in the preparation of the schedules:

§ Written and verbal information provided by Independent Property Group.

2.0 Depreciation Potential – Plant and Capital Allowance

The purchaser of the property, intending to use it for income producing purposes, is entitled todepreciation including:

§ Division 40, Depreciation of Plant and Equipment; and

§ Division 43, Capital Works Allowance (2.5 % pa).

The depreciation of plant and equipment items is based on the diminishing value effective life ratesas published by the commissioner of taxation (TR2014/4).

In the scenario where plant and equipment items are not sold at an agreed value these items willbe depreciated on the basis of a just attribution of the total expenditure (42-65 ITAA97).

3.0 Capital Work Allowance

The special building write off allowance is based on the industry specific eligible dates. If theproperty qualifies for the special building write off, the applicable depreciation rate will be used.Where properties do not qualify for the special building write off allowance, no capital worksallowance will be used.

BMT Tax DepreciationQUANTITY SURVEYORS

Level 6, 39 London CircuitCanberra ACT 2600GPO Box 2526Canberra ACT 2601t 02 6257 4800f 02 6257 4811

e info@bmtqs.com.auw www.bmtqs.com.au

Australia Wide Service ABN 44 115 282 392

Maximising Property Tax Depreciation Deductions372934

The allowance for capital works will be based on the historical cost of construction less non-depreciable items.

4.0 Estimate Calculation

This report is based on a just attribution of the total expenditure to estimate the allowances forplant. The estimates provided are based on the sale price as indicated, as the final purchase priceat this time is not known.

This estimate has been provided for the purpose of informing the investor of the depreciationpotential. Different depreciation returns are available and are influenced by the purchase price ofthe property.

Please note that the first year calculations are based on ownership over a full financial year.

5.0 Disclaimer

This report has been based on very preliminary documentation, and the figures provided should betreated as a guide only.

As documentation improves, BMT Tax Depreciation will be able to provide more accurateestimates of depreciation.

6.0 Conclusion

As can be extracted from the attached tables, the units will obtain maximum depreciationpotential within the first 5 years of ownership.

BMT Tax Depreciation would be pleased to provide a complete detailed tax depreciation reporton any of the units in the above property upon request.

Our results suggest employing a specialist to maximise the various tax allowances has a significanteffect on improving the after tax return.

Should you or the purchaser wish to discuss the contents of this report in more detail, please do nothesitate to contact Bradley Beer at the office.

Yours Sincerely,

BMT Tax Depreciation Pty LtdQuantity Surveyors

BMTTax DepreciationQUANTITY SURVEYORS

Maximising Property Tax Depreciation Deductions372934

Appendix One

BMT Tax Depreciation EstimateSouthport

Anketell Street

GREENWAY, ACT 2900

BMTTax DepreciationQUANTITY SURVEYORS

Maximising Property Tax Depreciation Deductions372934

Estimate of Depreciation ClaimableTypical 1 Bedroom Apartment, Southport

Anketell Street, GREENWAY, ACT 2900Purchase Price

$249,900

MaximumYear Plant &

EquipmentDivision 43 Total

1 6,434 4,369 10,8032 4,189 4,369 8,5583 4,327 4,369 8,6964 3,203 4,369 7,5725 2,442 4,369 6,8116 1,838 4,369 6,2077 1,541 4,369 5,9108 963 4,369 5,3329 601 4,369 4,970

10 376 4,369 4,74511 + 626 131,107 131,733Total $26,540 $174,797 $201,337

Comparison Yr 1-10 (Max & Min)

$0

$1,100

$2,200

$3,300

$4,400

$5,500

$6,600

$7,700

$8,800

$9,900

$11,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

MinimumYear Plant &

EquipmentDivision 43 Total

1 5,264 3,575 8,8392 3,427 3,575 7,0023 3,541 3,575 7,1164 2,621 3,575 6,1965 1,998 3,575 5,5736 1,504 3,575 5,0797 1,261 3,575 4,8368 788 3,575 4,3639 491 3,575 4,066

10 308 3,575 3,88311 + 512 107,269 107,781Total $21,715 $143,019 $164,734

Cumulative Yr 1-10 (Min & Max)

$0

$7,000

$14,000

$21,000

$28,000

$35,000

$42,000

$49,000

$56,000

$63,000

$70,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

* assumes settlement on 1 July in any given year.

This is an estimate only and should not be applied or acted upon. Depreciation of plant is based on the Diminishing Valuemethod of depreciation applying Low-Value Pooling. The Division 43 Write Off Allowance is calculated using 2.5%depending on the property type and date of construction. This estimate is based upon legislation in force at the date ofreport production.

This Estimate Cannot Be Used For Taxation Purposes

To discuss the contents of this report please contact Bradley Beer at BMT Tax Depreciation on 02 6257 4800

BMT Tax DepreciationQUANTITY SURVEYORS

Level 6, 39 London CircuitCanberra ACT 2600GPO Box 2526Canberra ACT 2601t 02 6257 4800f 02 6257 4811

e info@bmtqs.com.auw www.bmtqs.com.au

Australia Wide Service ABN 44 115 282 392

Maximising Property Tax Depreciation Deductions372934

Estimate of Depreciation ClaimableTypical 1 Bedroom Apartment, Southport

Anketell Street, GREENWAY, ACT 2900Purchase Price

$276,900

MaximumYear Plant &

EquipmentDivision 43 Total

1 6,637 4,685 11,3222 4,331 4,685 9,0163 3,455 4,685 8,1404 3,707 4,685 8,3925 2,759 4,685 7,4446 2,050 4,685 6,7357 1,675 4,685 6,3608 1,046 4,685 5,7319 656 4,685 5,341

10 408 4,685 5,09311 + 680 140,549 141,229Total $27,404 $187,399 $214,803

Comparison Yr 1-10 (Max & Min)

$0

$1,200

$2,400

$3,600

$4,800

$6,000

$7,200

$8,400

$9,600

$10,800

$12,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

MinimumYear Plant &

EquipmentDivision 43 Total

1 5,431 3,833 9,2642 3,543 3,833 7,3763 2,827 3,833 6,6604 3,033 3,833 6,8665 2,257 3,833 6,0906 1,678 3,833 5,5117 1,371 3,833 5,2048 856 3,833 4,6899 536 3,833 4,369

10 334 3,833 4,16711 + 556 114,995 115,551Total $22,422 $153,325 $175,747

Cumulative Yr 1-10 (Min & Max)

$0

$7,400

$14,800

$22,200

$29,600

$37,000

$44,400

$51,800

$59,200

$66,600

$74,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

* assumes settlement on 1 July in any given year.

This is an estimate only and should not be applied or acted upon. Depreciation of plant is based on the Diminishing Valuemethod of depreciation applying Low-Value Pooling. The Division 43 Write Off Allowance is calculated using 2.5%depending on the property type and date of construction. This estimate is based upon legislation in force at the date ofreport production.

This Estimate Cannot Be Used For Taxation Purposes

To discuss the contents of this report please contact Bradley Beer at BMT Tax Depreciation on 02 6257 4800

BMT Tax DepreciationQUANTITY SURVEYORS

Level 6, 39 London CircuitCanberra ACT 2600GPO Box 2526Canberra ACT 2601t 02 6257 4800f 02 6257 4811

e info@bmtqs.com.auw www.bmtqs.com.au

Australia Wide Service ABN 44 115 282 392

Maximising Property Tax Depreciation Deductions372934

Estimate of Depreciation ClaimableTypical 1 Bedroom Apartment, Southport

Anketell Street, GREENWAY, ACT 2900Purchase Price

$295,900

MaximumYear Plant &

EquipmentDivision 43 Total

1 6,732 4,843 11,5752 4,386 4,843 9,2293 3,497 4,843 8,3404 3,772 4,843 8,6155 2,802 4,843 7,6456 2,089 4,843 6,9327 1,700 4,843 6,5438 1,060 4,843 5,9039 663 4,843 5,506

10 414 4,843 5,25711 + 688 145,300 145,988Total $27,803 $193,730 $221,533

Comparison Yr 1-10 (Max & Min)

$0

$1,200

$2,400

$3,600

$4,800

$6,000

$7,200

$8,400

$9,600

$10,800

$12,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

MinimumYear Plant &

EquipmentDivision 43 Total

1 5,508 3,963 9,4712 3,588 3,963 7,5513 2,861 3,963 6,8244 3,086 3,963 7,0495 2,292 3,963 6,2556 1,709 3,963 5,6727 1,391 3,963 5,3548 868 3,963 4,8319 543 3,963 4,506

10 338 3,963 4,30111 + 563 118,882 119,445Total $22,747 $158,512 $181,259

Cumulative Yr 1-10 (Min & Max)

$0

$7,600

$15,200

$22,800

$30,400

$38,000

$45,600

$53,200

$60,800

$68,400

$76,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

* assumes settlement on 1 July in any given year.

This is an estimate only and should not be applied or acted upon. Depreciation of plant is based on the Diminishing Valuemethod of depreciation applying Low-Value Pooling. The Division 43 Write Off Allowance is calculated using 2.5%depending on the property type and date of construction. This estimate is based upon legislation in force at the date ofreport production.

This Estimate Cannot Be Used For Taxation Purposes

To discuss the contents of this report please contact Bradley Beer at BMT Tax Depreciation on 02 6257 4800

BMT Tax DepreciationQUANTITY SURVEYORS

Level 6, 39 London CircuitCanberra ACT 2600GPO Box 2526Canberra ACT 2601t 02 6257 4800f 02 6257 4811

e info@bmtqs.com.auw www.bmtqs.com.au

Australia Wide Service ABN 44 115 282 392

Maximising Property Tax Depreciation Deductions372934

Estimate of Depreciation ClaimableTypical 2 Bedroom Apartment, Southport

Anketell Street, GREENWAY, ACT 2900Purchase Price

$333,900

MaximumYear Plant &

EquipmentDivision 43 Total

1 7,296 5,374 12,6702 4,920 5,374 10,2943 3,864 5,374 9,2384 3,026 5,374 8,4005 2,428 5,374 7,8026 1,745 5,374 7,1197 2,764 5,374 8,1388 1,725 5,374 7,0999 1,078 5,374 6,452

10 672 5,374 6,04611 + 1,124 161,224 162,348Total $30,642 $214,964 $245,606

Comparison Yr 1-10 (Max & Min)

$0

$1,300

$2,600

$3,900

$5,200

$6,500

$7,800

$9,100

$10,400

$11,700

$13,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

MinimumYear Plant &

EquipmentDivision 43 Total

1 5,970 4,397 10,3672 4,026 4,397 8,4233 3,162 4,397 7,5594 2,476 4,397 6,8735 1,986 4,397 6,3836 1,427 4,397 5,8247 2,262 4,397 6,6598 1,411 4,397 5,8089 882 4,397 5,279

10 550 4,397 4,94711 + 920 131,910 132,830Total $25,072 $175,880 $200,952

Cumulative Yr 1-10 (Min & Max)

$0

$8,400

$16,800

$25,200

$33,600

$42,000

$50,400

$58,800

$67,200

$75,600

$84,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

* assumes settlement on 1 July in any given year.

This is an estimate only and should not be applied or acted upon. Depreciation of plant is based on the Diminishing Valuemethod of depreciation applying Low-Value Pooling. The Division 43 Write Off Allowance is calculated using 2.5%depending on the property type and date of construction. This estimate is based upon legislation in force at the date ofreport production.

This Estimate Cannot Be Used For Taxation Purposes

To discuss the contents of this report please contact Bradley Beer at BMT Tax Depreciation on 02 6257 4800

BMT Tax DepreciationQUANTITY SURVEYORS

Level 6, 39 London CircuitCanberra ACT 2600GPO Box 2526Canberra ACT 2601t 02 6257 4800f 02 6257 4811

e info@bmtqs.com.auw www.bmtqs.com.au

Australia Wide Service ABN 44 115 282 392

Maximising Property Tax Depreciation Deductions372934

Estimate of Depreciation ClaimableTypical 1 Bedroom Apartment + Study Nook, Southport

Anketell Street, GREENWAY, ACT 2900Purchase Price

$349,900

MaximumYear Plant &

EquipmentDivision 43 Total

1 7,467 5,603 13,0702 4,877 5,603 10,4803 3,847 5,603 9,4504 3,018 5,603 8,6215 2,430 5,603 8,0336 1,753 5,603 7,3567 1,797 5,603 7,4008 2,144 5,603 7,7479 1,340 5,603 6,943

10 836 5,603 6,43911 + 1,396 168,090 169,486Total $30,905 $224,120 $255,025

Comparison Yr 1-10 (Max & Min)

$0

$1,400

$2,800

$4,200

$5,600

$7,000

$8,400

$9,800

$11,200

$12,600

$14,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

MinimumYear Plant &

EquipmentDivision 43 Total

1 6,109 4,585 10,6942 3,991 4,585 8,5763 3,147 4,585 7,7324 2,470 4,585 7,0555 1,988 4,585 6,5736 1,435 4,585 6,0207 1,471 4,585 6,0568 1,754 4,585 6,3399 1,096 4,585 5,681

10 684 4,585 5,26911 + 1,142 137,528 138,670Total $25,287 $183,378 $208,665

Cumulative Yr 1-10 (Min & Max)

$0

$8,600

$17,200

$25,800

$34,400

$43,000

$51,600

$60,200

$68,800

$77,400

$86,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

* assumes settlement on 1 July in any given year.

This is an estimate only and should not be applied or acted upon. Depreciation of plant is based on the Diminishing Valuemethod of depreciation applying Low-Value Pooling. The Division 43 Write Off Allowance is calculated using 2.5%depending on the property type and date of construction. This estimate is based upon legislation in force at the date ofreport production.

This Estimate Cannot Be Used For Taxation Purposes

To discuss the contents of this report please contact Bradley Beer at BMT Tax Depreciation on 02 6257 4800

BMT Tax DepreciationQUANTITY SURVEYORS

Level 6, 39 London CircuitCanberra ACT 2600GPO Box 2526Canberra ACT 2601t 02 6257 4800f 02 6257 4811

e info@bmtqs.com.auw www.bmtqs.com.au

Australia Wide Service ABN 44 115 282 392

Maximising Property Tax Depreciation Deductions372934

Estimate of Depreciation ClaimableTypical 2 Bedroom Apartment + Study Nook, Southport

Anketell Street, GREENWAY, ACT 2900Purchase Price

$379,900

MaximumYear Plant &

EquipmentDivision 43 Total

1 7,627 5,889 13,5162 5,132 5,889 11,0213 4,015 5,889 9,9044 3,135 5,889 9,0245 2,511 5,889 8,4006 1,811 5,889 7,7007 1,652 5,889 7,5418 2,306 5,889 8,1959 1,438 5,889 7,327

10 899 5,889 6,78811 + 1,502 176,678 178,180Total $32,028 $235,568 $267,596

Comparison Yr 1-10 (Max & Min)

$0

$1,400

$2,800

$4,200

$5,600

$7,000

$8,400

$9,800

$11,200

$12,600

$14,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

MinimumYear Plant &

EquipmentDivision 43 Total

1 6,241 4,819 11,0602 4,199 4,819 9,0183 3,285 4,819 8,1044 2,565 4,819 7,3845 2,055 4,819 6,8746 1,481 4,819 6,3007 1,352 4,819 6,1718 1,886 4,819 6,7059 1,176 4,819 5,995

10 735 4,819 5,55411 + 1,229 144,554 145,783Total $26,204 $192,744 $218,948

Cumulative Yr 1-10 (Min & Max)

$0

$9,000

$18,000

$27,000

$36,000

$45,000

$54,000

$63,000

$72,000

$81,000

$90,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

* assumes settlement on 1 July in any given year.

This is an estimate only and should not be applied or acted upon. Depreciation of plant is based on the Diminishing Valuemethod of depreciation applying Low-Value Pooling. The Division 43 Write Off Allowance is calculated using 2.5%depending on the property type and date of construction. This estimate is based upon legislation in force at the date ofreport production.

This Estimate Cannot Be Used For Taxation Purposes

To discuss the contents of this report please contact Bradley Beer at BMT Tax Depreciation on 02 6257 4800

BMT Tax DepreciationQUANTITY SURVEYORS

Level 6, 39 London CircuitCanberra ACT 2600GPO Box 2526Canberra ACT 2601t 02 6257 4800f 02 6257 4811

e info@bmtqs.com.auw www.bmtqs.com.au

Australia Wide Service ABN 44 115 282 392

Maximising Property Tax Depreciation Deductions372934

Estimate of Depreciation ClaimableTypical 2 Bedroom Apartment, Southport

Anketell Street, GREENWAY, ACT 2900Purchase Price

$389,900

MaximumYear Plant &

EquipmentDivision 43 Total

1 7,701 5,959 13,6602 5,203 5,959 11,1623 4,063 5,959 10,0224 3,168 5,959 9,1275 2,533 5,959 8,4926 1,828 5,959 7,7877 1,665 5,959 7,6248 2,329 5,959 8,2889 1,453 5,959 7,412

10 908 5,959 6,86711 + 1,517 178,785 180,302Total $32,368 $238,375 $270,743

Comparison Yr 1-10 (Max & Min)

$0

$1,400

$2,800

$4,200

$5,600

$7,000

$8,400

$9,800

$11,200

$12,600

$14,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

MinimumYear Plant &

EquipmentDivision 43 Total

1 6,301 4,875 11,1762 4,257 4,875 9,1323 3,325 4,875 8,2004 2,592 4,875 7,4675 2,073 4,875 6,9486 1,496 4,875 6,3717 1,363 4,875 6,2388 1,905 4,875 6,7809 1,189 4,875 6,064

10 743 4,875 5,61811 + 1,241 146,279 147,520Total $26,485 $195,029 $221,514

Cumulative Yr 1-10 (Min & Max)

$0

$9,100

$18,200

$27,300

$36,400

$45,500

$54,600

$63,700

$72,800

$81,900

$91,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

* assumes settlement on 1 July in any given year.

This is an estimate only and should not be applied or acted upon. Depreciation of plant is based on the Diminishing Valuemethod of depreciation applying Low-Value Pooling. The Division 43 Write Off Allowance is calculated using 2.5%depending on the property type and date of construction. This estimate is based upon legislation in force at the date ofreport production.

This Estimate Cannot Be Used For Taxation Purposes

To discuss the contents of this report please contact Bradley Beer at BMT Tax Depreciation on 02 6257 4800

BMT Tax DepreciationQUANTITY SURVEYORS

Level 6, 39 London CircuitCanberra ACT 2600GPO Box 2526Canberra ACT 2601t 02 6257 4800f 02 6257 4811

e info@bmtqs.com.auw www.bmtqs.com.au

Australia Wide Service ABN 44 115 282 392

Maximising Property Tax Depreciation Deductions372934

Estimate of Depreciation ClaimableTypical 2 Bedroom Apartment + Study Nook, Southport

Anketell Street, GREENWAY, ACT 2900Purchase Price

$409,900

MaximumYear Plant &

EquipmentDivision 43 Total

1 7,779 6,108 13,8872 5,246 6,108 11,3543 4,094 6,108 10,2024 3,192 6,108 9,3005 2,552 6,108 8,6606 1,843 6,108 7,9517 1,676 6,108 7,7848 1,326 6,108 7,4349 1,868 6,108 7,976

10 1,166 6,108 7,27411 + 1,947 183,253 185,200Total $32,689 $244,333 $277,022

Comparison Yr 1-10 (Max & Min)

$0

$1,400

$2,800

$4,200

$5,600

$7,000

$8,400

$9,800

$11,200

$12,600

$14,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

MinimumYear Plant &

EquipmentDivision 43 Total

1 6,365 4,998 11,3632 4,292 4,998 9,2903 3,350 4,998 8,3484 2,612 4,998 7,6105 2,088 4,998 7,0866 1,508 4,998 6,5067 1,372 4,998 6,3708 1,085 4,998 6,0839 1,528 4,998 6,526

10 954 4,998 5,95211 + 1,593 149,935 151,528Total $26,747 $199,915 $226,662

Cumulative Yr 1-10 (Min & Max)

$0

$9,200

$18,400

$27,600

$36,800

$46,000

$55,200

$64,400

$73,600

$82,800

$92,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

* assumes settlement on 1 July in any given year.

This is an estimate only and should not be applied or acted upon. Depreciation of plant is based on the Diminishing Valuemethod of depreciation applying Low-Value Pooling. The Division 43 Write Off Allowance is calculated using 2.5%depending on the property type and date of construction. This estimate is based upon legislation in force at the date ofreport production.

This Estimate Cannot Be Used For Taxation Purposes

To discuss the contents of this report please contact Bradley Beer at BMT Tax Depreciation on 02 6257 4800

BMT Tax DepreciationQUANTITY SURVEYORS

Level 6, 39 London CircuitCanberra ACT 2600GPO Box 2526Canberra ACT 2601t 02 6257 4800f 02 6257 4811

e info@bmtqs.com.auw www.bmtqs.com.au

Australia Wide Service ABN 44 115 282 392

Maximising Property Tax Depreciation Deductions372934

Estimate of Depreciation ClaimableTypical 2 Bedroom Apartment + Study Nook, Southport

Anketell Street, GREENWAY, ACT 2900Purchase Price

$414,900

MaximumYear Plant &

EquipmentDivision 43 Total

1 7,926 6,329 14,2552 5,327 6,329 11,6563 4,157 6,329 10,4864 3,238 6,329 9,5675 2,587 6,329 8,9166 1,870 6,329 8,1997 1,700 6,329 8,0298 1,354 6,329 7,6839 1,922 6,329 8,251

10 1,202 6,329 7,53111 + 2,002 189,873 191,875Total $33,285 $253,163 $286,448

Comparison Yr 1-10 (Max & Min)

$0

$1,500

$3,000

$4,500

$6,000

$7,500

$9,000

$10,500

$12,000

$13,500

$15,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

MinimumYear Plant &

EquipmentDivision 43 Total

1 6,485 5,179 11,6642 4,359 5,179 9,5383 3,401 5,179 8,5804 2,650 5,179 7,8295 2,117 5,179 7,2966 1,530 5,179 6,7097 1,391 5,179 6,5708 1,108 5,179 6,2879 1,572 5,179 6,751

10 984 5,179 6,16311 + 1,638 155,351 156,989Total $27,235 $207,141 $234,376

Cumulative Yr 1-10 (Min & Max)

$0

$9,500

$19,000

$28,500

$38,000

$47,500

$57,000

$66,500

$76,000

$85,500

$95,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

* assumes settlement on 1 July in any given year.

This is an estimate only and should not be applied or acted upon. Depreciation of plant is based on the Diminishing Valuemethod of depreciation applying Low-Value Pooling. The Division 43 Write Off Allowance is calculated using 2.5%depending on the property type and date of construction. This estimate is based upon legislation in force at the date ofreport production.

This Estimate Cannot Be Used For Taxation Purposes

To discuss the contents of this report please contact Bradley Beer at BMT Tax Depreciation on 02 6257 4800

BMT Tax DepreciationQUANTITY SURVEYORS

Level 6, 39 London CircuitCanberra ACT 2600GPO Box 2526Canberra ACT 2601t 02 6257 4800f 02 6257 4811

e info@bmtqs.com.auw www.bmtqs.com.au

Australia Wide Service ABN 44 115 282 392

Maximising Property Tax Depreciation Deductions372934

Estimate of Depreciation ClaimableTypical 3 Bedroom Apartment, Southport

Anketell Street, GREENWAY, ACT 2900Purchase Price

$462,900

MaximumYear Plant &

EquipmentDivision 43 Total

1 8,517 8,164 16,6812 6,184 8,164 14,3483 4,956 8,164 13,1204 3,797 8,164 11,9615 2,989 8,164 11,1536 2,164 8,164 10,3287 1,923 8,164 10,0878 1,354 8,164 9,5189 1,161 8,164 9,325

10 811 8,164 8,97511 + 4,579 244,935 249,514Total $38,435 $326,575 $365,010

Comparison Yr 1-10 (Max & Min)

$0

$1,700

$3,400

$5,100

$6,800

$8,500

$10,200

$11,900

$13,600

$15,300

$17,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

MinimumYear Plant &

EquipmentDivision 43 Total

1 6,969 6,680 13,6492 5,060 6,680 11,7403 4,055 6,680 10,7354 3,107 6,680 9,7875 2,445 6,680 9,1256 1,770 6,680 8,4507 1,573 6,680 8,2538 1,108 6,680 7,7889 950 6,680 7,630

10 663 6,680 7,34311 + 3,747 200,401 204,148Total $31,447 $267,201 $298,648

Cumulative Yr 1-10 (Min & Max)

$0

$11,600

$23,200

$34,800

$46,400

$58,000

$69,600

$81,200

$92,800

$104,400

$116,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

* assumes settlement on 1 July in any given year.

This is an estimate only and should not be applied or acted upon. Depreciation of plant is based on the Diminishing Valuemethod of depreciation applying Low-Value Pooling. The Division 43 Write Off Allowance is calculated using 2.5%depending on the property type and date of construction. This estimate is based upon legislation in force at the date ofreport production.

This Estimate Cannot Be Used For Taxation Purposes

To discuss the contents of this report please contact Bradley Beer at BMT Tax Depreciation on 02 6257 4800

BMT Tax DepreciationQUANTITY SURVEYORS

Level 6, 39 London CircuitCanberra ACT 2600GPO Box 2526Canberra ACT 2601t 02 6257 4800f 02 6257 4811

e info@bmtqs.com.auw www.bmtqs.com.au

Australia Wide Service ABN 44 115 282 392

Maximising Property Tax Depreciation Deductions372934

Estimate of Depreciation ClaimableTypical 3 Bedroom Apartment, Southport

Anketell Street, GREENWAY, ACT 2900Purchase Price

$496,900

MaximumYear Plant &

EquipmentDivision 43 Total

1 8,782 8,604 17,3862 6,382 8,604 14,9863 5,107 8,604 13,7114 3,906 8,604 12,5105 3,070 8,604 11,6746 2,228 8,604 10,8327 1,972 8,604 10,5768 1,394 8,604 9,9989 1,203 8,604 9,807

10 844 8,604 9,44811 + 4,805 258,129 262,934Total $39,693 $344,169 $383,862

Comparison Yr 1-10 (Max & Min)

$0

$1,800

$3,600

$5,400

$7,200

$9,000

$10,800

$12,600

$14,400

$16,200

$18,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

MinimumYear Plant &

EquipmentDivision 43 Total

1 7,186 7,040 14,2262 5,222 7,040 12,2623 4,179 7,040 11,2194 3,196 7,040 10,2365 2,512 7,040 9,5526 1,823 7,040 8,8637 1,614 7,040 8,6548 1,140 7,040 8,1809 985 7,040 8,025

10 690 7,040 7,73011 + 3,931 211,197 215,128Total $32,478 $281,597 $314,075

Cumulative Yr 1-10 (Min & Max)

$0

$12,100

$24,200

$36,300

$48,400

$60,500

$72,600

$84,700

$96,800

$108,900

$121,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

* assumes settlement on 1 July in any given year.

This is an estimate only and should not be applied or acted upon. Depreciation of plant is based on the Diminishing Valuemethod of depreciation applying Low-Value Pooling. The Division 43 Write Off Allowance is calculated using 2.5%depending on the property type and date of construction. This estimate is based upon legislation in force at the date ofreport production.

This Estimate Cannot Be Used For Taxation Purposes

To discuss the contents of this report please contact Bradley Beer at BMT Tax Depreciation on 02 6257 4800

BMT Tax DepreciationQUANTITY SURVEYORS

Level 6, 39 London CircuitCanberra ACT 2600GPO Box 2526Canberra ACT 2601t 02 6257 4800f 02 6257 4811

e info@bmtqs.com.auw www.bmtqs.com.au

Australia Wide Service ABN 44 115 282 392

Maximising Property Tax Depreciation Deductions372934

Estimate of Depreciation ClaimableTypical 3 Bedroom Apartment + Study Nook, Southport

Anketell Street, GREENWAY, ACT 2900Purchase Price

$531,900

MaximumYear Plant &

EquipmentDivision 43 Total

1 9,263 9,550 18,8132 7,055 9,550 16,6053 5,611 9,550 15,1614 4,263 9,550 13,8135 3,329 9,550 12,8796 2,422 9,550 11,9727 2,120 9,550 11,6708 1,513 9,550 11,0639 1,110 9,550 10,660

10 1,013 9,550 10,56311 + 5,616 286,516 292,132Total $43,315 $382,016 $425,331

Comparison Yr 1-10 (Max & Min)

$0

$1,900

$3,800

$5,700

$7,600

$9,500

$11,400

$13,300

$15,200

$17,100

$19,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

MinimumYear Plant &

EquipmentDivision 43 Total

1 7,579 7,814 15,3932 5,773 7,814 13,5873 4,591 7,814 12,4054 3,488 7,814 11,3025 2,723 7,814 10,5376 1,982 7,814 9,7967 1,734 7,814 9,5488 1,238 7,814 9,0529 908 7,814 8,722

10 829 7,814 8,64311 + 4,595 234,422 239,017Total $35,440 $312,562 $348,002

Cumulative Yr 1-10 (Min & Max)

$0

$13,400

$26,800

$40,200

$53,600

$67,000

$80,400

$93,800

$107,200

$120,600

$134,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

* assumes settlement on 1 July in any given year.

This is an estimate only and should not be applied or acted upon. Depreciation of plant is based on the Diminishing Valuemethod of depreciation applying Low-Value Pooling. The Division 43 Write Off Allowance is calculated using 2.5%depending on the property type and date of construction. This estimate is based upon legislation in force at the date ofreport production.

This Estimate Cannot Be Used For Taxation Purposes

To discuss the contents of this report please contact Bradley Beer at BMT Tax Depreciation on 02 6257 4800

BMT Tax DepreciationQUANTITY SURVEYORS

Level 6, 39 London CircuitCanberra ACT 2600GPO Box 2526Canberra ACT 2601t 02 6257 4800f 02 6257 4811

e info@bmtqs.com.auw www.bmtqs.com.au

Australia Wide Service ABN 44 115 282 392

Maximising Property Tax Depreciation Deductions372934

Estimate of Depreciation ClaimableTypical 4 Bedroom Apartment, Southport

Anketell Street, GREENWAY, ACT 2900Purchase Price

$549,000

MaximumYear Plant &

EquipmentDivision 43 Total

1 8,989 10,518 19,5072 8,305 10,518 18,8233 6,266 10,518 16,7844 4,938 10,518 15,4565 3,793 10,518 14,3116 2,746 10,518 13,2647 2,356 10,518 12,8748 1,687 10,518 12,2059 1,246 10,518 11,764

10 946 10,518 11,46411 + 6,617 315,544 322,161Total $47,889 $420,724 $468,613

Comparison Yr 1-10 (Max & Min)

$0

$2,000

$4,000

$6,000

$8,000

$10,000

$12,000

$14,000

$16,000

$18,000

$20,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

MinimumYear Plant &

EquipmentDivision 43 Total

1 7,355 8,606 15,9612 6,795 8,606 15,4013 5,126 8,606 13,7324 4,040 8,606 12,6465 3,103 8,606 11,7096 2,246 8,606 10,8527 1,928 8,606 10,5348 1,381 8,606 9,9879 1,020 8,606 9,626

10 774 8,606 9,38011 + 5,414 258,172 263,586Total $39,182 $344,232 $383,414

Cumulative Yr 1-10 (Min & Max)

$0

$14,700

$29,400

$44,100

$58,800

$73,500

$88,200

$102,900

$117,600

$132,300

$147,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

* assumes settlement on 1 July in any given year.

This is an estimate only and should not be applied or acted upon. Depreciation of plant is based on the Diminishing Valuemethod of depreciation applying Low-Value Pooling. The Division 43 Write Off Allowance is calculated using 2.5%depending on the property type and date of construction. This estimate is based upon legislation in force at the date ofreport production.

This Estimate Cannot Be Used For Taxation Purposes

To discuss the contents of this report please contact Bradley Beer at BMT Tax Depreciation on 02 6257 4800

BMT Tax DepreciationQUANTITY SURVEYORS

Level 6, 39 London CircuitCanberra ACT 2600GPO Box 2526Canberra ACT 2601t 02 6257 4800f 02 6257 4811

e info@bmtqs.com.auw www.bmtqs.com.au

Australia Wide Service ABN 44 115 282 392

Maximising Property Tax Depreciation Deductions372934