Nine High

3-15 High Street

PRESTON, VIC 3072

28 May, 2015

Capital Property MarketingLevel 3 499 St Kilda RoadMELBOURNE, VIC 3004

3-15 High Street, PRESTON, VIC 3072 - 372311

Dear Sir/Madam,

Please find attached the BMT Tax Depreciation Estimates for the above property detailing thedepreciation and associated tax allowances that may be available to the owner under theIncome Tax Assessment Act 1997 (ITAA97).

This document is intended to provide a guide to the potential depreciation and buildingallowances available from the purchase of the above residential property, facilitating theestimation of the after tax return on the investment over the first 10 full years of ownership.

1.0 Information

The following information was used in the preparation of the schedules:

§ Written and verbal information provided by Capital Property Marketing.

2.0 Depreciation Potential – Plant and Capital Allowance

The purchaser of the property, intending to use it for income producing purposes, is entitled todepreciation including:

§ Division 40, Depreciation of Plant and Equipment; and

§ Division 43, Capital Works Allowance (2.5 % pa).

The depreciation of plant and equipment items is based on the diminishing value effective life ratesas published by the commissioner of taxation (TR2014/4).

In the scenario where plant and equipment items are not sold at an agreed value these items willbe depreciated on the basis of a just attribution of the total expenditure (42-65 ITAA97).

3.0 Capital Work Allowance

The special building write off allowance is based on the industry specific eligible dates. If theproperty qualifies for the special building write off, the applicable depreciation rate will be used.Where properties do not qualify for the special building write off allowance, no capital worksallowance will be used.

BMT Tax DepreciationQUANTITY SURVEYORS

Level 50, 120 Collins StreetMelbourne VIC 3000GPO Box 4260Melbourne VIC 3001t 03 9654 2233f 03 9654 2244

e info@bmtqs.com.auw www.bmtqs.com.au

Australia Wide Service ABN 44 115 282 392

Maximising Property Tax Depreciation Deductions372311

The allowance for capital works will be based on the historical cost of construction less non-depreciable items.

4.0 Estimate Calculation

This report is based on a just attribution of the total expenditure to estimate the allowances forplant. The estimates provided are based on the sale price as indicated, as the final purchase priceat this time is not known.

This estimate has been provided for the purpose of informing the investor of the depreciationpotential. Different depreciation returns are available and are influenced by the purchase price ofthe property.

Please note that the first year calculations are based on ownership over a full financial year.

5.0 Disclaimer

This report has been based on very preliminary documentation, and the figures provided should betreated as a guide only.

As documentation improves, BMT Tax Depreciation will be able to provide more accurateestimates of depreciation.

6.0 Conclusion

As can be extracted from the attached tables, the units will obtain maximum depreciationpotential within the first 5 years of ownership.

BMT Tax Depreciation would be pleased to provide a complete detailed tax depreciation reporton any of the units in the above property upon request.

Our results suggest employing a specialist to maximise the various tax allowances has a significanteffect on improving the after tax return.

Should you or the purchaser wish to discuss the contents of this report in more detail, please do nothesitate to contact Bradley Beer at the office.

Yours Sincerely,

BMT Tax Depreciation Pty LtdQuantity Surveyors

BMTTax DepreciationQUANTITY SURVEYORS

Maximising Property Tax Depreciation Deductions372311

Appendix One

BMT Tax Depreciation EstimateNine High

3-15 High Street

PRESTON, VIC 3072

BMTTax DepreciationQUANTITY SURVEYORS

Maximising Property Tax Depreciation Deductions372311

Estimate of Depreciation ClaimablePlan Type F, Nine High

3-15 High Street, PRESTON, VIC 3072

MaximumYear Plant &

EquipmentDivision 43 Total

1 5,152 3,777 8,9292 2,772 3,777 6,5493 2,298 3,777 6,0754 2,042 3,777 5,8195 1,615 3,777 5,3926 1,086 3,777 4,8637 906 3,777 4,6838 591 3,777 4,3689 714 3,777 4,491

10 447 3,777 4,22411 + 741 113,317 114,058Total $18,364 $151,087 $169,451

Comparison Yr 1-10 (Max & Min)

$0

$900

$1,800

$2,700

$3,600

$4,500

$5,400

$6,300

$7,200

$8,100

$9,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

MinimumYear Plant &

EquipmentDivision 43 Total

1 4,216 3,091 7,3072 2,268 3,091 5,3593 1,880 3,091 4,9714 1,670 3,091 4,7615 1,321 3,091 4,4126 888 3,091 3,9797 742 3,091 3,8338 483 3,091 3,5749 584 3,091 3,675

10 365 3,091 3,45611 + 607 92,714 93,321Total $15,024 $123,624 $138,648

Cumulative Yr 1-10 (Min & Max)

$0

$5,600

$11,200

$16,800

$22,400

$28,000

$33,600

$39,200

$44,800

$50,400

$56,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

* assumes settlement on 1 July in any given year.

This is an estimate only and should not be applied or acted upon. Depreciation of plant is based on the Diminishing Valuemethod of depreciation applying Low-Value Pooling. The Division 43 Write Off Allowance is calculated using 2.5%depending on the property type and date of construction. This estimate is based upon legislation in force at the date ofreport production.

This Estimate Cannot Be Used For Taxation Purposes

To discuss the contents of this report please contact Bradley Beer at BMT Tax Depreciation on 03 9654 2233

BMT Tax DepreciationQUANTITY SURVEYORS

Level 50, 120 Collins StreetMelbourne VIC 3000GPO Box 4260Melbourne VIC 3001t 03 9654 2233f 03 9654 2244

e info@bmtqs.com.auw www.bmtqs.com.au

Australia Wide Service ABN 44 115 282 392

Maximising Property Tax Depreciation Deductions372311

Estimate of Depreciation ClaimablePlan Type J, Nine High

3-15 High Street, PRESTON, VIC 3072

MaximumYear Plant &

EquipmentDivision 43 Total

1 5,287 4,036 9,3232 2,855 4,036 6,8913 2,354 4,036 6,3904 1,894 4,036 5,9305 1,723 4,036 5,7596 1,156 4,036 5,1927 952 4,036 4,9888 618 4,036 4,6549 751 4,036 4,787

10 471 4,036 4,50711 + 778 121,066 121,844Total $18,839 $161,426 $180,265

Comparison Yr 1-10 (Max & Min)

$0

$1,000

$2,000

$3,000

$4,000

$5,000

$6,000

$7,000

$8,000

$9,000

$10,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

MinimumYear Plant &

EquipmentDivision 43 Total

1 4,325 3,302 7,6272 2,336 3,302 5,6383 1,926 3,302 5,2284 1,550 3,302 4,8525 1,409 3,302 4,7116 946 3,302 4,2487 779 3,302 4,0818 506 3,302 3,8089 615 3,302 3,917

10 385 3,302 3,68711 + 636 99,054 99,690Total $15,413 $132,074 $147,487

Cumulative Yr 1-10 (Min & Max)

$0

$5,900

$11,800

$17,700

$23,600

$29,500

$35,400

$41,300

$47,200

$53,100

$59,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

* assumes settlement on 1 July in any given year.

This is an estimate only and should not be applied or acted upon. Depreciation of plant is based on the Diminishing Valuemethod of depreciation applying Low-Value Pooling. The Division 43 Write Off Allowance is calculated using 2.5%depending on the property type and date of construction. This estimate is based upon legislation in force at the date ofreport production.

This Estimate Cannot Be Used For Taxation Purposes

To discuss the contents of this report please contact Bradley Beer at BMT Tax Depreciation on 03 9654 2233

BMT Tax DepreciationQUANTITY SURVEYORS

Level 50, 120 Collins StreetMelbourne VIC 3000GPO Box 4260Melbourne VIC 3001t 03 9654 2233f 03 9654 2244

e info@bmtqs.com.auw www.bmtqs.com.au

Australia Wide Service ABN 44 115 282 392

Maximising Property Tax Depreciation Deductions372311

Estimate of Depreciation ClaimablePlan Type A, Nine High

3-15 High Street, PRESTON, VIC 3072

MaximumYear Plant &

EquipmentDivision 43 Total

1 5,722 4,655 10,3772 3,034 4,655 7,6893 2,487 4,655 7,1424 1,992 4,655 6,6475 1,827 4,655 6,4826 1,228 4,655 5,8837 1,000 4,655 5,6558 657 4,655 5,3129 438 4,655 5,093

10 301 4,655 4,95611 + 1,503 139,626 141,129Total $20,189 $186,176 $206,365

Comparison Yr 1-10 (Max & Min)

$0

$1,100

$2,200

$3,300

$4,400

$5,500

$6,600

$7,700

$8,800

$9,900

$11,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

MinimumYear Plant &

EquipmentDivision 43 Total

1 4,682 3,809 8,4912 2,482 3,809 6,2913 2,035 3,809 5,8444 1,630 3,809 5,4395 1,495 3,809 5,3046 1,004 3,809 4,8137 818 3,809 4,6278 537 3,809 4,3469 358 3,809 4,167

10 247 3,809 4,05611 + 1,229 114,240 115,469Total $16,517 $152,330 $168,847

Cumulative Yr 1-10 (Min & Max)

$0

$6,600

$13,200

$19,800

$26,400

$33,000

$39,600

$46,200

$52,800

$59,400

$66,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

* assumes settlement on 1 July in any given year.

This is an estimate only and should not be applied or acted upon. Depreciation of plant is based on the Diminishing Valuemethod of depreciation applying Low-Value Pooling. The Division 43 Write Off Allowance is calculated using 2.5%depending on the property type and date of construction. This estimate is based upon legislation in force at the date ofreport production.

This Estimate Cannot Be Used For Taxation Purposes

To discuss the contents of this report please contact Bradley Beer at BMT Tax Depreciation on 03 9654 2233

BMT Tax DepreciationQUANTITY SURVEYORS

Level 50, 120 Collins StreetMelbourne VIC 3000GPO Box 4260Melbourne VIC 3001t 03 9654 2233f 03 9654 2244

e info@bmtqs.com.auw www.bmtqs.com.au

Australia Wide Service ABN 44 115 282 392

Maximising Property Tax Depreciation Deductions372311

Estimate of Depreciation ClaimablePlan Type D, Nine High

3-15 High Street, PRESTON, VIC 3072

MaximumYear Plant &

EquipmentDivision 43 Total

1 5,436 4,859 10,2952 2,903 4,859 7,7623 2,390 4,859 7,2494 1,923 4,859 6,7825 1,755 4,859 6,6146 1,179 4,859 6,0387 968 4,859 5,8278 631 4,859 5,4909 420 4,859 5,279

10 627 4,859 5,48611 + 1,040 145,753 146,793Total $19,272 $194,343 $213,615

Comparison Yr 1-10 (Max & Min)

$0

$1,100

$2,200

$3,300

$4,400

$5,500

$6,600

$7,700

$8,800

$9,900

$11,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

MinimumYear Plant &

EquipmentDivision 43 Total

1 4,448 3,975 8,4232 2,375 3,975 6,3503 1,956 3,975 5,9314 1,573 3,975 5,5485 1,436 3,975 5,4116 965 3,975 4,9407 792 3,975 4,7678 517 3,975 4,4929 344 3,975 4,319

10 513 3,975 4,48811 + 851 119,253 120,104Total $15,770 $159,003 $174,773

Cumulative Yr 1-10 (Min & Max)

$0

$6,700

$13,400

$20,100

$26,800

$33,500

$40,200

$46,900

$53,600

$60,300

$67,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

* assumes settlement on 1 July in any given year.

This is an estimate only and should not be applied or acted upon. Depreciation of plant is based on the Diminishing Valuemethod of depreciation applying Low-Value Pooling. The Division 43 Write Off Allowance is calculated using 2.5%depending on the property type and date of construction. This estimate is based upon legislation in force at the date ofreport production.

This Estimate Cannot Be Used For Taxation Purposes

To discuss the contents of this report please contact Bradley Beer at BMT Tax Depreciation on 03 9654 2233

BMT Tax DepreciationQUANTITY SURVEYORS

Level 50, 120 Collins StreetMelbourne VIC 3000GPO Box 4260Melbourne VIC 3001t 03 9654 2233f 03 9654 2244

e info@bmtqs.com.auw www.bmtqs.com.au

Australia Wide Service ABN 44 115 282 392

Maximising Property Tax Depreciation Deductions372311

Estimate of Depreciation ClaimablePlan Type H, Nine High

3-15 High Street, PRESTON, VIC 3072

MaximumYear Plant &

EquipmentDivision 43 Total

1 5,611 4,393 10,0042 2,994 4,393 7,3873 2,455 4,393 6,8484 1,968 4,393 6,3615 1,799 4,393 6,1926 1,208 4,393 5,6017 988 4,393 5,3818 646 4,393 5,0399 431 4,393 4,824

10 296 4,393 4,68911 + 1,453 131,775 133,228Total $19,849 $175,705 $195,554

Comparison Yr 1-10 (Max & Min)

$0

$1,100

$2,200

$3,300

$4,400

$5,500

$6,600

$7,700

$8,800

$9,900

$11,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

MinimumYear Plant &

EquipmentDivision 43 Total

1 4,591 3,595 8,1862 2,450 3,595 6,0453 2,009 3,595 5,6044 1,610 3,595 5,2055 1,472 3,595 5,0676 988 3,595 4,5837 808 3,595 4,4038 528 3,595 4,1239 353 3,595 3,948

10 242 3,595 3,83711 + 1,189 107,816 109,005Total $16,240 $143,766 $160,006

Cumulative Yr 1-10 (Min & Max)

$0

$6,300

$12,600

$18,900

$25,200

$31,500

$37,800

$44,100

$50,400

$56,700

$63,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

* assumes settlement on 1 July in any given year.

This is an estimate only and should not be applied or acted upon. Depreciation of plant is based on the Diminishing Valuemethod of depreciation applying Low-Value Pooling. The Division 43 Write Off Allowance is calculated using 2.5%depending on the property type and date of construction. This estimate is based upon legislation in force at the date ofreport production.

This Estimate Cannot Be Used For Taxation Purposes

To discuss the contents of this report please contact Bradley Beer at BMT Tax Depreciation on 03 9654 2233

BMT Tax DepreciationQUANTITY SURVEYORS

Level 50, 120 Collins StreetMelbourne VIC 3000GPO Box 4260Melbourne VIC 3001t 03 9654 2233f 03 9654 2244

e info@bmtqs.com.auw www.bmtqs.com.au

Australia Wide Service ABN 44 115 282 392

Maximising Property Tax Depreciation Deductions372311

Estimate of Depreciation ClaimablePlan Type G , Nine High

3-15 High Street, PRESTON, VIC 3072

MaximumYear Plant &

EquipmentDivision 43 Total

1 6,037 5,707 11,7442 3,611 5,707 9,3183 2,875 5,707 8,5824 2,259 5,707 7,9665 1,827 5,707 7,5346 1,471 5,707 7,1787 1,158 5,707 6,8658 761 5,707 6,4689 513 5,707 6,220

10 355 5,707 6,06211 + 1,830 171,206 173,036Total $22,697 $228,276 $250,973

Comparison Yr 1-10 (Max & Min)

$0

$1,200

$2,400

$3,600

$4,800

$6,000

$7,200

$8,400

$9,600

$10,800

$12,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

MinimumYear Plant &

EquipmentDivision 43 Total

1 4,939 4,669 9,6082 2,955 4,669 7,6243 2,353 4,669 7,0224 1,849 4,669 6,5185 1,495 4,669 6,1646 1,203 4,669 5,8727 948 4,669 5,6178 623 4,669 5,2929 419 4,669 5,088

10 291 4,669 4,96011 + 1,498 140,078 141,576Total $18,573 $186,768 $205,341

Cumulative Yr 1-10 (Min & Max)

$0

$7,800

$15,600

$23,400

$31,200

$39,000

$46,800

$54,600

$62,400

$70,200

$78,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

* assumes settlement on 1 July in any given year.

This is an estimate only and should not be applied or acted upon. Depreciation of plant is based on the Diminishing Valuemethod of depreciation applying Low-Value Pooling. The Division 43 Write Off Allowance is calculated using 2.5%depending on the property type and date of construction. This estimate is based upon legislation in force at the date ofreport production.

This Estimate Cannot Be Used For Taxation Purposes

To discuss the contents of this report please contact Bradley Beer at BMT Tax Depreciation on 03 9654 2233

BMT Tax DepreciationQUANTITY SURVEYORS

Level 50, 120 Collins StreetMelbourne VIC 3000GPO Box 4260Melbourne VIC 3001t 03 9654 2233f 03 9654 2244

e info@bmtqs.com.auw www.bmtqs.com.au

Australia Wide Service ABN 44 115 282 392

Maximising Property Tax Depreciation Deductions372311

Estimate of Depreciation ClaimablePlan Type B, Nine High

3-15 High Street, PRESTON, VIC 3072

MaximumYear Plant &

EquipmentDivision 43 Total

1 6,197 6,019 12,2162 3,711 6,019 9,7303 2,943 6,019 8,9624 2,307 6,019 8,3265 1,861 6,019 7,8806 1,308 6,019 7,3277 1,256 6,019 7,2758 823 6,019 6,8429 552 6,019 6,571

10 382 6,019 6,40111 + 1,936 180,602 182,538Total $23,276 $240,792 $264,068

Comparison Yr 1-10 (Max & Min)

$0

$1,300

$2,600

$3,900

$5,200

$6,500

$7,800

$9,100

$10,400

$11,700

$13,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

MinimumYear Plant &

EquipmentDivision 43 Total

1 5,071 4,925 9,9962 3,037 4,925 7,9623 2,408 4,925 7,3334 1,887 4,925 6,8125 1,523 4,925 6,4486 1,070 4,925 5,9957 1,028 4,925 5,9538 673 4,925 5,5989 452 4,925 5,377

10 312 4,925 5,23711 + 1,584 147,766 149,350Total $19,045 $197,016 $216,061

Cumulative Yr 1-10 (Min & Max)

$0

$8,200

$16,400

$24,600

$32,800

$41,000

$49,200

$57,400

$65,600

$73,800

$82,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

* assumes settlement on 1 July in any given year.

This is an estimate only and should not be applied or acted upon. Depreciation of plant is based on the Diminishing Valuemethod of depreciation applying Low-Value Pooling. The Division 43 Write Off Allowance is calculated using 2.5%depending on the property type and date of construction. This estimate is based upon legislation in force at the date ofreport production.

This Estimate Cannot Be Used For Taxation Purposes

To discuss the contents of this report please contact Bradley Beer at BMT Tax Depreciation on 03 9654 2233

BMT Tax DepreciationQUANTITY SURVEYORS

Level 50, 120 Collins StreetMelbourne VIC 3000GPO Box 4260Melbourne VIC 3001t 03 9654 2233f 03 9654 2244

e info@bmtqs.com.auw www.bmtqs.com.au

Australia Wide Service ABN 44 115 282 392

Maximising Property Tax Depreciation Deductions372311

Estimate of Depreciation ClaimablePlan Type I , Nine High

3-15 High Street, PRESTON, VIC 3072

MaximumYear Plant &

EquipmentDivision 43 Total

1 6,073 5,917 11,9902 3,625 5,917 9,5423 2,883 5,917 8,8004 2,265 5,917 8,1825 1,832 5,917 7,7496 1,473 5,917 7,3907 1,163 5,917 7,0808 765 5,917 6,6829 515 5,917 6,432

10 356 5,917 6,27311 + 1,852 177,522 179,374Total $22,802 $236,692 $259,494

Comparison Yr 1-10 (Max & Min)

$0

$1,200

$2,400

$3,600

$4,800

$6,000

$7,200

$8,400

$9,600

$10,800

$12,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

MinimumYear Plant &

EquipmentDivision 43 Total

1 4,969 4,841 9,8102 2,966 4,841 7,8073 2,359 4,841 7,2004 1,853 4,841 6,6945 1,499 4,841 6,3406 1,205 4,841 6,0467 951 4,841 5,7928 626 4,841 5,4679 421 4,841 5,262

10 292 4,841 5,13311 + 1,516 145,246 146,762Total $18,657 $193,656 $212,313

Cumulative Yr 1-10 (Min & Max)

$0

$8,100

$16,200

$24,300

$32,400

$40,500

$48,600

$56,700

$64,800

$72,900

$81,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

* assumes settlement on 1 July in any given year.

This is an estimate only and should not be applied or acted upon. Depreciation of plant is based on the Diminishing Valuemethod of depreciation applying Low-Value Pooling. The Division 43 Write Off Allowance is calculated using 2.5%depending on the property type and date of construction. This estimate is based upon legislation in force at the date ofreport production.

This Estimate Cannot Be Used For Taxation Purposes

To discuss the contents of this report please contact Bradley Beer at BMT Tax Depreciation on 03 9654 2233

BMT Tax DepreciationQUANTITY SURVEYORS

Level 50, 120 Collins StreetMelbourne VIC 3000GPO Box 4260Melbourne VIC 3001t 03 9654 2233f 03 9654 2244

e info@bmtqs.com.auw www.bmtqs.com.au

Australia Wide Service ABN 44 115 282 392

Maximising Property Tax Depreciation Deductions372311

Estimate of Depreciation ClaimablePlan Type E, Nine High

3-15 High Street, PRESTON, VIC 3072

MaximumYear Plant &

EquipmentDivision 43 Total

1 6,197 7,382 13,5792 3,711 7,382 11,0933 2,943 7,382 10,3254 2,307 7,382 9,6895 1,861 7,382 9,2436 1,308 7,382 8,6907 1,256 7,382 8,6388 823 7,382 8,2059 552 7,382 7,934

10 382 7,382 7,76411 + 1,936 221,491 223,427Total $23,276 $295,311 $318,587

Comparison Yr 1-10 (Max & Min)

$0

$1,400

$2,800

$4,200

$5,600

$7,000

$8,400

$9,800

$11,200

$12,600

$14,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

MinimumYear Plant &

EquipmentDivision 43 Total

1 5,071 6,040 11,1112 3,037 6,040 9,0773 2,408 6,040 8,4484 1,887 6,040 7,9275 1,523 6,040 7,5636 1,070 6,040 7,1107 1,028 6,040 7,0688 673 6,040 6,7139 452 6,040 6,492

10 312 6,040 6,35211 + 1,584 181,220 182,804Total $19,045 $241,620 $260,665

Cumulative Yr 1-10 (Min & Max)

$0

$9,600

$19,200

$28,800

$38,400

$48,000

$57,600

$67,200

$76,800

$86,400

$96,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

* assumes settlement on 1 July in any given year.

This is an estimate only and should not be applied or acted upon. Depreciation of plant is based on the Diminishing Valuemethod of depreciation applying Low-Value Pooling. The Division 43 Write Off Allowance is calculated using 2.5%depending on the property type and date of construction. This estimate is based upon legislation in force at the date ofreport production.

This Estimate Cannot Be Used For Taxation Purposes

To discuss the contents of this report please contact Bradley Beer at BMT Tax Depreciation on 03 9654 2233

BMT Tax DepreciationQUANTITY SURVEYORS

Level 50, 120 Collins StreetMelbourne VIC 3000GPO Box 4260Melbourne VIC 3001t 03 9654 2233f 03 9654 2244

e info@bmtqs.com.auw www.bmtqs.com.au

Australia Wide Service ABN 44 115 282 392

Maximising Property Tax Depreciation Deductions372311

Estimate of Depreciation ClaimablePlan Type C, Nine High

3-15 High Street, PRESTON, VIC 3072

MaximumYear Plant &

EquipmentDivision 43 Total

1 6,563 8,350 14,9132 4,414 8,350 12,7643 3,427 8,350 11,7774 2,647 8,350 10,9975 2,103 8,350 10,4536 1,489 8,350 9,8397 1,235 8,350 9,5858 1,027 8,350 9,3779 688 8,350 9,038

10 475 8,350 8,82511 + 2,476 250,483 252,959Total $26,544 $333,983 $360,527

Comparison Yr 1-10 (Max & Min)

$0

$1,500

$3,000

$4,500

$6,000

$7,500

$9,000

$10,500

$12,000

$13,500

$15,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

MinimumYear Plant &

EquipmentDivision 43 Total

1 5,369 6,832 12,2012 3,612 6,832 10,4443 2,804 6,832 9,6364 2,165 6,832 8,9975 1,721 6,832 8,5536 1,219 6,832 8,0517 1,011 6,832 7,8438 841 6,832 7,6739 563 6,832 7,395

10 389 6,832 7,22111 + 2,026 204,941 206,967Total $21,720 $273,261 $294,981

Cumulative Yr 1-10 (Min & Max)

$0

$10,800

$21,600

$32,400

$43,200

$54,000

$64,800

$75,600

$86,400

$97,200

$108,000

1 2 3 4 5 6 7 8 9 10Years

Maximum                         Minimum

* assumes settlement on 1 July in any given year.

This is an estimate only and should not be applied or acted upon. Depreciation of plant is based on the Diminishing Valuemethod of depreciation applying Low-Value Pooling. The Division 43 Write Off Allowance is calculated using 2.5%depending on the property type and date of construction. This estimate is based upon legislation in force at the date ofreport production.

This Estimate Cannot Be Used For Taxation Purposes

To discuss the contents of this report please contact Bradley Beer at BMT Tax Depreciation on 03 9654 2233

BMT Tax DepreciationQUANTITY SURVEYORS

Level 50, 120 Collins StreetMelbourne VIC 3000GPO Box 4260Melbourne VIC 3001t 03 9654 2233f 03 9654 2244

e info@bmtqs.com.auw www.bmtqs.com.au

Australia Wide Service ABN 44 115 282 392

Maximising Property Tax Depreciation Deductions372311