Depreciation may be allowed in respect of hot water systems, certain heating units, gas and electric stoves and fires which are not permanently attached to the building but are used in relation to property to produce assessable income.

Furniture and fittings, curtains, drapes, floor coverings, refrigerators, washing machines, stoves, televisions, radios, vacuum cleaners, floor polishers and motor mowers are also additional items which can be depreciated.