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You can only claim deductions for the period during the year that the property is rented or is available for rent. If you live in a property and intend to rent it out in future, investment property depreciation is not available to you until it is used for rent generation.
There are two methods for calculating depreciation on plant and equipment assets associated with your investment property. Both methods are approved and accepted by the ATO, which sets the 'useful' lifetime of assets and prescribed depreciation rates depending on the depreciation method. 1. Prime Cost.