Private ruling: Rental property
Date of advice: 2 March 2026
Published: 28 April 2026
Ruling period: 1 July 20YY to 30 June 20YY
Date scheme commenced: 1 July 20YY

Ruling: Q1: Is the expenditure on the roof repair and replaced downpipes a deductible repair expense in the YYYY income year under section 25-10 of the Income Tax Assessment Act 1997 (ITAA 1997)? | A1: Yes. You are entitled to claim a full deduction under section 25-10 of the ITAA 1997 for the costs incurred in the year ended 30 June YYYY that were used to pay for the work carried out on the roof and downpipes.

Relevant facts and circumstances: 1. You, are the owner of a rental property (Property). 2. You purchased the Property in 20YY. 3. The Property has been rented out since it was purchased. 4. In YYYY, a leak in the roof of the Property was detected. This caused rainwater to leak through the roof and ceiling into the Property. 5. Metal sheets were used to repair part of the roof and metal downpipes were replaced. Materials used to repair the roof and downpipes are the same as the original materials. 6. The downpipes needed to be replaced as they were corroded and had holes in them. 7. During the YYYY income year, you incurred a total of $XXX for the following repair work to be completed: • Replace sheets • Replace downpipes • Replace all screws on flat roof • Seal any prone areas • Dispose of all work related debris

Relevant legislative provisions: Income Tax Assessment Act 1997 section 25-10 | Income Tax Assessment Act 1997 subsection 25-10(3)