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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.
Investment Property. Definition: Under international financial reporting standards, investment property is property that an entity holds to earn rental income and/or capital appreciation.It generates cash flows mostly independently of other assets held by an entity.It is not property that an entity uses to supply goods or services, nor is it used for administrative purposes. Examples of investment property are land held for appreciation and a building held for current or future leases to third parties.t generates cash flows mostly independently of other assets held by an entity. It is not property that an entity uses to supply goods or services, nor is it used for administrative purposes. Examples of investment property are land held for appreciation and a building held for current or future leases to third parties.