AIQS understands the importance of taking precautions in the context of the COVID-19 (Coronavirus) outbreak and that there may be some hesitation by homeowners/occupiers in allowing a quantity surveyor into their homes.

Advice to Clients: Where homeowners/occupiers choose to not allow a quantity surveyor to enter their home this may impact the ability of the quantity surveyor to provide an accurate and timely Tax Depreciation Report. This could mean that the homeowner does not have the necessary and complete Tax Depreciation information to include in their relevant tax return. Where this is the case, the homeowner may need to lodge the relevant tax return and subsequently make an amendment once it is possible for a physical inspection of their home to occur and the Tax Depreciation Report fully completed.

AIQS recommends that the following disclaimer be added to the quantity surveyor’s reports in this circumstance: Disclaimer: This report is not based upon and does not include a physical inspection of the premises as access was not permitted as the occupier did not allow access due to concerns regarding the COVID-19 (Coronavirus) outbreak. Where access was not allowed this may impact the accuracy of this Tax Depreciation Report and the author of this report takes no responsibility or liability for any such inaccuracy. This could mean that the recipient does not have the necessary and complete Tax Depreciation information to include in their relevant tax return. Where this is the case, the recipient may need to lodge the relevant tax return and subsequently make an amendment once it is possible for a physical inspection of the premises to occur and the Tax Depreciation Report fully completed.