The BMT Guarantee
Residential case study
Commercial case study
Whether you're building duplexes, townhouses, high-rise apartments or Build-to-Rent
developments, BMT prepares tax depreciation schedules to help investors understand the
depreciation deductions available in new property assets.
Developers can use depreciation estimates to support feasibility planning, marketing to investors and post-settlement documentation.
Why partner with BMT for your development projects
Australia’s most trusted name in tax depreciation
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Developer focused expertise
We’ve worked with thousands of developers to identify deductions at every stage of a project – from planning through to post-settlement.
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Maximise cash flow for buyers and investors
Help your clients claim higher deductions by supplying tailored schedules with your sales contracts or marketing collateral.
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Free estimates and consultations
Get accurate, obligation-free estimates for each unit or dwelling to support your feasibility studies and marketing plans.
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ATO compliance
Our schedules are 100% compliant with ATO guidelines and prepared by qualified quantity surveyors.
We support all types of development projects
From boutique developments to large-scale developments, we tailor schedules for:
- Duplexes and dual occupancies
- Townhouses and villas
- Unit and apartment complexes
- Mixed-use developments
- High-rise buildings and multi-tower sites
- Build-to-Rent projects
- Student accommodation
- Retirement and aged care developments
Support for developers, marketers, and project managers
Whether you need schedules for:
- Sales contracts
- Off-the-plan buyers
- Internal feasibility studies
- Marketing collateral
We deliver fast, tailored schedules across developments of any size.
Build-to-Rent (BTR) depreciation expertise
Specialised schedules for Australia's fastest-growing residential asset class
As Build-to-Rent developments expand across Australia, in part due to the accelerated 4% deduction for eligible capital works, developers and asset owners need expert guidance on claiming the full spectrum of available depreciation deductions.
At BMT, we provide:
- Comprehensive assessments covering communal areas, shared amenities, plant and equipment, and capital works
- Accurate forecasting of annual deductions for long-term asset performance modelling
- Ongoing support for property managers or asset managers to track adjustments and improvements over time
Get a free estimate for your BTR development today.
Case study – Huge deductions on the Gold Coast
We recently completed a tax depreciation schedule for a premium, high-rise apartment building on the Gold Coast. The below table illustrates just how lucrative depreciation deductions can be:
| Standard depreciation - 2.5% | First 5 years |
| Division 40 - Plant & Equipment | $23,550,405 |
| Division 43 - Capital Works | $50,226,440 |
| Total depreciation | $73,776,845 |
Now look at the deductions available for the same property when applying the accelerated 4% deduction for eligible build to rent projects:
| BTR incentive - 4% | First 5 years |
| Division 40 - Plant & Equipment | $23,550,405 |
| Division 43 - Capital Works | $80,362,305 |
| Total depreciation | $103,912,710 |
Both scenarios are calculated using the diminishing value method of depreciation, but with the accelerated 4% deduction for capital expenditure, the timeframe for claiming depreciation drops from 40 years to 25 years.
