We are not Accountants or Tax Advisors however I recently read a short article indicating that not only can the owner of a commercial building, but also, tenants can claim depreciation in regard to the fit-out of the premises if the tenant pays for them, or in regard to an existing fit-out if the tenant has purchased the business which originally paid for the fit-out to be done.   We would suggest that if you think you might fit into either of these Circumstances that you consult your Accountant or Tax Advisors in regard to this issue if you have not already done so.