For example floating floors or tiles, obvious example
It might be obvious, but it's a good example.
Tiles have an Effective Life of 40 years. Floating floors have an EL of 15 years. Carpet has an EL of 10 years.
So you'll write-off the carpet more quickly. But sometimes carpet isn't the most sensible floor covering for an IP. It has a shorter Effective Life because it wears out more quickly.
Multiple split systems or room air cons will give you more depreiation than ducted air con. But depending on where the IP is, multiple splits might not make sense.
Curtains/blinds will be better than shutters.
Items under $1,000 can go straight into the Low Value Pool.
I'm not sure whether the marginal tax benefits of one fitting over another should be the deciding factor when specifying a rental property.
I guess in general terms, the more or your total budget that goes into fittings vs building, the more depreciation you'll have in the early years. But that might mean compromising the build quality.
Scott