Thank you for your query. It is recommended to check the conditions of the lease as this may stipulate details about when tenants are able to remove plant and equipment assets or claim any remaining depreciable value for assets being removed and scrapped when leaving the premises. It can also depend on if the property was income producing at the time of disposal and whether the item is classified as capital works or as plant and equipment (if plant and equipment – it can also depend on whether the item has been allocated to a low-value pool). An Accountant may need to make a balancing adjustment on disposal of some assets which could count towards the tenants assessable income.