Farm & Rural Property Depreciation Schedules

Maximise the available tax deductions on your farm or rural investment property with a professionally prepared depreciation schedule, tailored to the unique features of agricultural and regional assets.

Independent, ATO-compliant reports designed to help rural property owners claim eligible deductions across buildings, infrastructure and equipment.

What is a Rural Depreciation Schedule?

A depreciation schedule for a rural or farming property outlines the tax deductions available for buildings, improvements and eligible assets, in accordance with the Income Tax Assessment Act 1997 (ITAA 1997).

These deductions can include:

  • Division 43 – Capital Works (buildings and structural improvements)

  • Division 40 – Plant & Equipment (fixtures and mechanical assets where eligible)


What Can Be Depreciated on Rural Properties?

Rural and farming properties can include a wide range of depreciable assets, such as:

Buildings & Capital Works (Div 43)

  • Farmhouses

  • Fixed worker accommodation

  • Structural improvements

Plant & Equipment (Div 40)

  • Dairy cattle and sheep farming equipment and fittings

  • Fencing, electric fencing, and yards

  • Sheds, milking sheds, and workshops

  • Pumps, irrigation systems and water infrastructure

This is just an example of some items.


Who This Is For

  • Farm owners and primary producers

  • Rural property investors

  • Lifestyle property owners with income-producing assets

  • Accountants advising agricultural clients

What You Receive

  • A professionally prepared tax depreciation schedule

  • A year-by-year breakdown of deductions

  • Separate identification of capital works and plant & equipment

  • Ongoing support for you or your accountant

  • CSV file of assets where requested

What We Do

  • Review property details, improvements and available documentation

  • Assess eligibility under Division 40 and Division 43

  • Estimate construction costs where records are unavailable

  • Identify all applicable deductions for rural structures and assets

  • Prepare a clear, ATO-compliant depreciation schedule


Why Choose Us

  • Experienced in rural and regional property assessments

  • Independent, ATO-compliant reporting

  • Practical, easy-to-understand advice

  • Director-led service and direct communication


Simple process

  1. Request a quote — tell us property type and address.

  2. We assess & confirm fee — fixed price, clear scope.

  3. Inspection (if required) — we schedule promptly.

  4. Report prepared and delivered promptly.

  5. You claim deductions with your accountant — every year.

  • “Friendly, efficient and professional service resulting in a great tax return for depreciation of my investment property. Highly recommended!”

    — Rosemary

  • “Mintax were very easy to deal with and provided our depreciation reports in a timely manner. Would highly recommend!”

    — Joelene

  • “Extremely happy with Mintax. A very professional and friendly service which I highly recommend. Thank you, Geoff and Aaron! ”

    — Veronica

  • “We were delighted with the service and report we received from Mintax. We would never have imagined what tax savings were achievable without having this discussion with Geoff. I highly recommend anyone with property to get the Mintax team in for an assessment. It’s the best money you could ever spend.”

    — James

Frequently Asked Questions

  • Yes, in many cases. Certain rural assets such as fencing, water facilities and fodder storage assets may qualify for specific tax treatments or accelerated deductions depending on how they are used in primary production. We can help identify what can be claimed and how it should be treated.

  • Where construction costs are unknown or incomplete, the ATO recognises Quantity Surveyors as appropriately qualified to estimate these costs. A professionally prepared schedule ensures your claims are accurate, compliant, and fully substantiated.

  • In most cases, yes. Rural properties often include multiple structures and infrastructure assets, which can result in substantial depreciation deductions over time. Many property owners find the long-term tax benefits outweigh the initial report preparation.

  • That’s very common with rural properties. A Quantity Surveyor can estimate construction and improvement costs using industry methodologies, allowing you to still claim eligible deductions even when documentation is incomplete.

Get started today.

If you own a rural or farming property, a depreciation schedule can help you unlock valuable tax deductions each year.