Maverick issue 59, 2026

Download Maverick Issue 59 here:

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Download a copy of Maverick Issue 59:

Download .pdf

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In this issue:

When weather resilient home design meets smart depreciation planning

Weather-resilient design protects investment properties from extreme events while strengthening insurance outcomes and maximising long-term depreciation strategy.

TR 2025/D1: The ATO redefines tax treatment of holiday rentals

The ATO's draft tax ruling tightens holiday rental rules, requiring clear evidence of genuine year-round commercial use to claim rental property deductions.

Depreciation claims under the microscope amid ATO scrutiny

The ATO is increasing scrutiny of property depreciation claims, making accurate and up-to-date schedules essential to protect deductions and minimise compliance risk.

Is your investment property built for long-term performance?

PropCalc, BMT's property cash flow calculator, helps investors model changing scenarios, including tax depreciation, to understand cash flow and make confident long-term decisions.

Keeping it clean: Maximising tax depreciation in asset-heavy businesses

A laundromat case study shows how asset-heavy businesses can improve cash flow by maximising plant and equipment depreciation and reinvesting strategically.

Discover the build cost of your next project

Use the BMT Construction Cost Table to find the construction cost of your next project. Available online or download the app today.

Maverick issue 59, 2026

In this issue:

When weather resilient home design meets smart depreciation planning

Weather-resilient design protects investment properties from extreme events while strengthening insurance outcomes and maximising long-term depreciation strategy.

TR 2025/D1: The ATO redefines tax treatment of holiday rentals

The ATO's draft tax ruling tightens holiday rental rules, requiring clear evidence of genuine year-round commercial use to claim rental property deductions.

Depreciation claims under the microscope amid ATO scrutiny

The ATO is increasing scrutiny of property depreciation claims, making accurate and up-to-date schedules essential to protect deductions and minimise compliance risk.

Is your investment property built for long-term performance?

PropCalc, BMT's property cash flow calculator, helps investors model changing scenarios, including tax depreciation, to understand cash flow and make confident long-term decisions.

Keeping it clean: Maximising tax depreciation in asset-heavy businesses

A laundromat case study shows how asset-heavy businesses can improve cash flow by maximising plant and equipment depreciation and reinvesting strategically.

Discover the build cost of your next project

Use the BMT Construction Cost Table to find the construction cost of your next project. Available online or download the app today.

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In issue 59:

When weather resilient home design meets smart depreciation planning

TR 2025/D1: The ATO redefines tax treatment of holiday rentals

Depreciation claims under the microscope amid ATO scrutiny

Is your investment property built for long-term performance?

Keeping it clean: Maximising tax depreciation in asset-heavy businesses

Discover the build cost of your next project

Download Maverick 59 .pdf

Maverick issues prior to 2024

Find and download issues dated back to 1999 here

2024

Issue 55 - In this Issue

PDF

Australians are reaping returns on renovations
Upgrade your STRA and maximise depreciation deductions
Site inspections are the best way to minimise risks and maximise depreciation deductions
Discover our free construction cost calculator
The 'flight to quality' can fuel your depreciation deductions
Discover the build cost of your next project

2023

Issue 54 - In this Issue

PDF

Groundbreaking BMT data unveils property trends
Proof that depreciation still applies to second-hand properties
Co-owned properties with split schedules accelerate deductions
Start using your free MyBMT account today
2023 Federal Budget supports small businesses with energy incentive bonus
Discover the build cost of your next project

Issue 53 - In this Issue

PDF

Negative gearing tax deductions set to soar
From fire to floods - How insurance proceeds impact depreciation
Should you use prime cost or diminishing value?
Discover the BMT Resi Rates app
Era of sustainability provides opportunity for office upgrades
Discover the build cost of your next project

2022

Issue 52 - In this Issue

PDF

Rising interest rates present opportunity for investors
Capital gains tax and depreciation
Why you need a great investment team
Discover the BMT Tax Depreciation Calculator today
How scrapping boosts cash flow – a close look at retail
Discover the build cost of your next project

Issue 51 - In this Issue

PDF

Gain more deductions through conscious investing
Site inspections essential for majority of rentals
Houses reign supreme throughout chaos
PropCalc: Investment property cash flow calculator
Depreciation supports rise in warehouse investment
Discover the build cost of your next project

2021

Issue 50 - In this Issue

PDF

Depreciation statistics give insight into the latest property market trends
More cash each week with PAYG withholding variations
ATO stats reveal the BMT difference
Are you in the business of renting property?
Learn how depreciation supports essential infrastructure
Discover the build cost of your next project

Issue 49 - In this Issue

PDF

Maximise deductions after living in an investment property
Buying an investment property with an SMSF
New incentives for businesses
Activate your free MyBMT account today
Full expensing of the simplified general business pool
Discover the build cost of your next project

2020

Issue 48 - In this Issue

PDF

Discover the build cost of your next project
Claiming depreciation deductions on your own home
Maximise cash flow with immediate deductions
Depreciation is the second highest deduction for property investors
Higher deductions available for Australian businesses
Uncover thousands with the BMT Tax Depreciation Calculator

Issue 47 - In this Issue

PDF

Tax benefits support <span class="no-wrap">brand-new</span> property
Depreciation and disaster
Reduce the risk of financial stress with PropCalc
Improve cash flow with pooling
Depreciation powers up renewable energy investment

2019

Issue 46 - In this Issue

PDF

Increase rental income and deductions
Latest ATO property investment statistics
New Tax Ruling 2019/5
Farmers reap the rewards of property depreciation
Track rental property income and expenses with MyBMT

Issue 45 - In this Issue

PDF

Insight into property market trends
Are you underinsured?
Common property depreciation explained
Scrapping boosts commercial cash flow
MyBMT helps manage your investment journey

2018

Issue 44 - In this Issue

PDF

Depreciation deductions you’ll flip for
ATO statistics provide insight for property investors
What’s happening in retail?
Don't sell yourself short on Capital Gains Tax
MyBMT new research and insights feature

Issue 43 - In this Issue

PDF

Plenty of lucrative deductions available
Innovative new service for Property Managers
New legislation helps Developers target investors
White collar jobs driving office growth
Solar assets in the spotlight

2017

Issue 42 - In this Issue

PDF

Celebrating twenty years of success
Small business incentives extended
Trend sees home owners becoming investors
The industrial property revolution
Proposed changes could impact investors
Construction Costs

Issue 41 - In this Issue

PDF

Depreciation data highlights investment trends
Multiple owners increase depreciation claims
Depreciation is a cash cow for farmers
There’s a way Australians of all ages can benefit
Stay on schedule with MyBMT

2016

Issue 40 - In this Issue

PDF

Don’t be strapped for cash, scrap for cash
Houses versus units
Setting up shop
Buyers beware, sellers prepare
New Tax Ruling 2016/1

Issue 39 - In this Issue

PDF

Are you exempt from paying Capital Gains Tax?
ATO statistics reveal $5,784 gap
Cash flow versus capital growth
Deductions in shared assets
Expert eyes see dollars you don’t
Help on the go
Construction Costs

2015

Issue 38 - In this Issue

PDF

Compare the pair
Don’t fence in deductions for a farm
Missed deductions add up
Apps and tools to help your investment
Depreciation that’s more accommodating
New Tax Ruling 2015/2
Write-off up to $20,000 immediately
Construction Costs

Issue 37 - In this Issue

PDF

What are you missing out on?
It’s your insurance
ATO states estimates are acceptable
Quantity Surveyors shouldn’t offer referral fees
4% gone, but capital works shouldn’t be forgotten
A gold mine in your own backyard
Construction Costs

2014

Issue 36 - In this Issue

PDF

Put an extra $190 in your pocket every fortnight
Split your costs to maximise deductions
Most investors are under-claiming by $4,182
Construction costs at your fingertips
Check how tax ruling 2014-4 affects claims
Hidden cash
Construction Costs

Issue 35 - In this Issue

PDF

Choose to increase your cash flow now or later
Be super aware - Self Managed Super Funds, property and depreciation
What's in your schedule?
NEW immediate write-off threshold now in place
Resolve disputes with Resi Rates - New app helps Property Managers and landlords
Valuable tools for you - Help available on the go with BMT's customised apps
Construction costs - including regional variations

2013

Issue 34 - In this Issue

PDF

Crunch the numbers and save
Asbestos register now required by law
Write-off up to $6,500 instantly
New effective lives of depreciable assets
More for you
Construction Costs

Issue 33 - In this Issue

PDF

Claim more from older properties
Don't get into hot water with claims
Capital Gains Tax & Building Depreciation
Expert advice increases returns
BMT go CSV
Construction Costs

2012

Issue 32 - In this Issue

PDF

Claim $4,852 in Twenty-nine Days
Outdoor Appreciation Increases Depreciation
Share the Benefits of a Split Depreciation Report
Understand Low-value Pooling
Residential 4% Ends Soon
Taxation Ruling 2012/2
BMT Update
Construction Costs

Issue 31 - In this Issue

PDF

Claiming Depreciation Deductions in Your Own Home
Could you benefit from higher cash flow now?
Tax Depreciation in the Palm of Your Hand!
Are you taking full advantage of Common Property Deductions?
Construction Costs
Quantity Surveying & Property Accreditation

2011

Issue 30 - In this Issue

PDF

The Great Division: Division 40 vs Division 43
New Tax Ruling Released
Social Media and BMT
Commercial Tenants can Claim Property Depreciation
Building an Investment Property- Make Sure you get the Right Advice!
Construction Costs
Accountant News

Issue 29 - In this Issue

PDF

Multiple owners: Get more back with a BMT Report
Making your home an investment property: Maximise your deductions!
Natural disasters and investment properties: How can the tax system help?
Long or short term investment: How does property depreciation change things?
Construction Costs per Square Metre

2010

Issue 28 - In this Issue

PDF

Depreciation Differences: Old vs New Properties
BMT Facts of Life
News Corner
Property Investment: A Look at the Current Market
Tax Agents
Construction Costs Per Square Metre

Issue 27 - In this Issue

PDF

Long or short term investment - how does property depreciation change things?
Pay As You Go Variations – Put Extra Money in Your Pocket Weekly
Improve Your Financial Position – Not the ATO’s!
Construction Costs

2009

Issue 26 - In this Issue

PDF

Get more when you renovate with a BMT Report
Free check up for your current depreciation claim
Q & A: Using low-value pooling to maximise depreciation deductions
New legislation change TR 2009/

Issue 25 - In this Issue

PDF

Industry Update: Temporary Investment Allowance
Reader's Choice Awards 2008
Improve Your Cash Flow in 2009
Renovate and Depreciate
Construction Costs

2008

Issue 24 - In this Issue

PDF

Depreciation: Helping to Keep a Property Investor’s Head Above Water
Older Properties and Depreciation
Industry Update - National Rental Affordability Scheme (NRAS)
Investing: Units vs Houses – Depreciation Differences

Issue 23 - In this Issue

PDF

Property investors claim thousands back: Three real examples
Are you maximising your common property benefits?
Repairs and Improvements: Recognising the difference

2007

Issue 22 - In this Issue

PDF

Becoming Depreciation Wise
Calculating Historical Construction Costs
The Application of Division 43

Issue 21 - In this Issue

PDF

Variables that can effect a tax depreciation claim
Scrapping: investor scenarios
Depreciation: an investor profile

2006

Issue 20 - In this Issue

PDF

Increase in Depreciation Deductions
Top Ten Tax Depreciation Tips
Construction Cash Flow - Hidden Expenses

Issue 19 - In this Issue

PDF

Capital Works Allowance & Tax Depreciation - the benefits
Capital Works Allowance & Tax Depreciation - amending a claim
Finance Submission Reports
Quantity Surveyors role in the design and development process

2005

Issue 18 - In this Issue

PDF

The Difference Between a Valuer and Quantity Surveyor
Capital Gains Tax (CGT) & Investment Property Tax Depreciation
Make Good Schedules – “Back to Base” building reports
A Snapshot of the South East Queensland Construction Market

Issue 17 - In this Issue

PDF

Cost Increases in Construction
Maximising Depreciation Benefits
Insurance Calculations
Your Sinking Fund’s Future

2004

Issue 16 - In this Issue

PDF

Quantity Surveyor or Surveyor, what’s the difference?
The effect of the July 2004 changes
Accurately determining the cost to replace property

Issue 15 - In this Issue

PDF

What is a Phase A estimate?
Construction Costs on the up and up
Latest Changes in construction activity

2003

Issue 14 - In this Issue

PDF

Time Value advantage of depreciation
Construction Consultancy Services
The premium driven need for accuracy - Property Insurance
Construction Costs Per Square Metre

Issue 13 - In this Issue

PDF

Tax Depreciation - A Five Year Study
GST on Property Sales - Part 2
Sinking Fund Forecast
Depreciation Matrix
Property Development Feasibility

2002

Issue 12 - In this Issue

PDF

Tax Depreciation -How it all comes together
Depreciation Matrix
GST on Property Sales
Replacement Cost Estimates/Insurance Valuation
Construction Costs per Square Metre

Issue 11 - In this Issue

PDF

Construction Project Financing
Division 43 –Building Write Off Allowances Table
GST Changes Affecting Property Developers
Unit Depreciation Comparison Table
Construction Costs per Square Metre

2001

Issue 10 - In this Issue

PDF

Property Tax Depreciation Report
Division 43 – Building Write Off Allowances Table
GST Registration
Scrapping for Your Tax Benefit
Construction Costs per Square Metre

Issue 9 - In this Issue

PDF

Selecting an Investment Property that will Provide the Most Claimable Tax Depreciation
Division 43 – Building Write Off Allowances Table
Construction Costs per Square Metre
Ralph Review Impacts:Reforming the Capital Allowances System
GST:The Margin Scheme for Sales of Property

2000

Issue 8 - In this Issue

PDF

Property transactions in BAS
Industry Review
How We Can Help You
Property Tax Allowances

Issue 7 - In this Issue

PDF

GST: Planning for 1 July 2000
Ralph Review Impacts – Stage 2
Feasibility Analysis: A Quantity Surveying Service in perspective

Issue 6 - In this Issue

PDF

GST and Property The basic rules
The Quantity surveyors role in perspective
Ralph Review Impacts

1999

Issue 5 - In this Issue

PDF

The specific attributes of property investment
Tax review to be major blow to the property sector
The spectrum of services offered by the quantity surveyor
The specific attributes of property investment

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Maverick issue 59, 2026

Maverick issue 59, 2026

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