Seven essential moves for commercial investors before financial year ends

For savvy commercial property investors, the end of the fiscal year represents far more than just paperwork obligations; it’s an opportunity to sharpen their financial position and unlock serious value through smart tax planning.

As 30 June approaches, it’s easy to get caught in the rush of tax time admin’ work. But structuring, timing and tax optimisation are critical, especially as the financial year draws to a close.

Here’s a checklist for every commercial investor wanting to finish strong and start the new year with a strategic edge.

1. Pre-pay expenses

If your cash flow allows, consider prepaying interest on your loans, insurance premiums, or strata levies for the next 12 months. This can bring forward deductions into this financial year and immediately reduce your taxable income.

It’s a simple move that can have a significant impact, especially when you’re managing multiple properties or generating strong net cash flow.

2. Order a tax depreciation schedule

This one is non-negotiable. A detailed tax depreciation schedule prepared by a qualified quantity surveyor is one of the most effective tools in commercial property tax planning.

Many investors overlook depreciation, particularly on older buildings or fit-outs, but the potential deductions can be substantial.

If you haven’t already got one in place, make it a priority now. It could result in tens of thousands in tax savings annually.

3. Bring forward repairs and maintenance

If you’ve got planned repairs or essential maintenance, complete them before 30 June.

These costs are generally immediately deductible, unlike capital works or upgrades, which must be depreciated over time. It’s a smart way to reinvest in your asset and reduce your current year tax liability in one hit.

4. Review your loan structure

This is something I see investors miss all the time. If you’ve refinanced recently, drawn equity, or made changes to your lending, review how your loans are structured.

You want to clearly separate deductible and non-deductible debt, especially when using funds for both personal and investment purposes. It’s a detail that can cost you dearly in the long run if ignored.

5. Write off obsolete assets

Have any plant and equipment items that are no longer in use? Don’t let them sit on your books gathering dust. You may be eligible to claim a scrapping deduction by writing them off, which provides immediate tax relief.

This is a small but valuable tactic that adds up when managing multiple commercial assets.

6. Maximise superannuation contributions

One benefit of commercial property is the strong cash flow it often generates.

If you’ve got surplus income this year, consider using it to boost your concessional superannuation contributions (within the current annual cap).

Not only does this reduce your taxable income, but it also grows your wealth in a tax-effective environment.

7. Consult your accountant early

The worst time to speak to your accountant is after 30 June.

A short meeting before EOFY can help you optimise your tax position, structure your expenses, and plan ahead with confidence.

It’s an essential part of treating your property portfolio like a business—because that’s exactly what it is.

Please note, this article contains general information only and does not constitute financial or tax advice. For advice specific to your situation, please consult a registered tax agent or qualified accountant.