Private ruling: Repair deduction
Date of advice: 2 September 2021
Published: November 2021
Ruling period: Year ended 30 June 20XX
Date scheme commenced: 2 July 20XX

Ruling: Q1: Are the expenses associated with the restumping of stilts on your rental property a repair and deductible in the 20XX income year? | A1: Yes. Based on the information provided to the Commissioner the restumping of the stilts on your rental property is a repair and is an allowable deduction under section 25-10 of the Income Tax Assessment Act 1997 in the 20XX income year.

Relevant facts and circumstances: You have a rental property. Some of the stilts on the property needed replacing as they were causing cracks in the building and doors would not close. The stilts were made of wood and were replaced with the same material.

Relevant legislative provisions: Income Tax Assessment Act 1997 Section 25-10


This ruling applies for the following period: