Private ruling: Rental property deductions
Date of advice: 23 October 2025
Published: 8 December 2025
Ruling period: Year ended 30 June 20xx
Date scheme commenced: 1 July 20xx

Ruling: Q1: Are you entitled to claim a repair deduction for the cost of replacing the roof of your rental property? | A1: Yes. Yourexpenses meet the requirements in Taxation Ruling TR 97/23 Income tax: deductions for repairs and are deductible. Further information about repairs can be found by searching 'QC 103907' on ato.gov.au




Relevant facts: You acquired a property after 20 September 1985 (The property). | The property has always been used by you to derive assessable income. | Prior to acquiring the property, you obtained a pre purchase building inspection report. The report did not indicate that there were any existing issues with the roof. | The roof has deteriorated over time to the extent that if immediate repairs were not undertaken the property would be dangerous to live in and as a result uninhabitable. | The replacement of roof was completed in xx 20xx. | The existing roof was made of a material before it was replaced with the same material. | The property was still able to be used to produce assessable income whilst the replacement of the roof was undertaken. | Relevant legislative provision: Income Tax Assessment Act 1997 section 25-10