An analysis of 1,000 MCG client properties to surface the depreciation, build-quality, and investor-outcome patterns hiding in the data. The largest QS-led depreciation study of its kind in Australia. Free PDF download.
Headline findings from the report. The full PDF includes charts, methodology notes, and chapter-level breakdowns.
A representative cross-section of MCG client tax depreciation schedules: residential, commercial, mixed-use, new build and existing, across all Australian states and territories.
Year-one deductions varied widely between otherwise comparable properties - the report explains the build-quality, plant-and-equipment, and rule-of-construction reasons why.
The data shows three distinct build eras producing materially different depreciation profiles for investors. Choosing within or across eras has real cash-flow consequences.
Division 40 (plant and equipment) deductions are the largest source of year-one deduction variance. Property selection, fitout, and post-2017 second-hand rules all play a role.
Division 43 (capital works) deductions dominate the 40-year deduction profile. The report includes mid-life and renovation patterns drawn from the sample.
The data shows a meaningful split in cash-flow outcomes for investors who treat the depreciation schedule as a strategic tool versus those who treat it as a tick-box compliance exercise.
The MCG 1000 Assets Report draws on a curated sample of 1,000 MCG client tax depreciation schedules, sampled to represent the breadth of MCG's QS work across residential, commercial, and mixed-use property; new build and existing; across all Australian states and territories.
All schedules were prepared by registered MCG quantity surveyors following ATO and AIQS standards, and underwent the same QA process as our standard client work. The data extraction and analysis was led by Mike Mortlock with the MCG data team.
Findings in the report are presented at the aggregate level only - no individual property, owner, or address is identifiable. The dataset and methodology have been described in enough detail for independent reviewers to understand exactly what the findings represent (and what they do not).
Where the report makes claims about the broader Australian property market, it does so cautiously and with appropriate caveats about sample composition.
Sample size: 1,000 MCG client depreciation schedules
Geography: All 6 states + 2 territories
Property types: Residential (multiple), commercial (multiple), mixed-use
Build status: New build and existing
Build era: Three distinct construction eras represented
Schedule prep: All prepared by registered MCG QSs to ATO + AIQS standards
Privacy: All findings reported at aggregate level only
The chapters investors and accountants tell us they spend the most time on.
Free PDF, no payment required. We'll email the report and add you to the MCG mailing list (unsubscribe anytime). Australian property investors and industry only.