You can no longer claim depreciation on plant and equipment (i.e. chattels) which you did not purchase directly.
I.e. buy an investment property which is fully furnished and you can't claim any further depreciation on the furniture, whitegoods etc unless you buy them yourself after settlement. It does not affect fixtures and fittings.
The whole saving for a deposit via your superfund seems like more of an administrative headache than it is worth
