Private ruling: Rental - deductions and repairs
Date of advice: 11 July 2025
Published: 15 September 2025
Ruling period: Year ended 30 June 20YY
Date scheme commenced: 1 July 20YY

Ruling: Q1: Can you claim a deduction under section 25-10 of the Income Tax Assessment Act 1997 (ITAA 1997) for the restoration work on the driveway, alfresco, and rear paths of your rental property? | A1: Yes.

Relevant facts and circumstances: You purchased a 50 % interest in the property at xx xx xx xx on DD MM 20YY. The property was your main residence. You rented the property from DD MM 20YY until DD MM 20YY. Toward the end of the tenancy, you noted the driveway of the property was deteriorating due to weathering and wear and tear. You moved back into the property as your main residence in MM 20YY. In MM 20YY you organised resurfacing of the driveway, alfresco and rear paths. The resurfacing work was undertaken between DD MM and DD YY 20Y. The works undertaken included surface grind, crack stitch repair, deeper cut down on control joints, application of primer, granite flake and sealant. No substrate or drainage issues were identified. No other repairs were undertaken to the property. The total amount of expenditure was $xx,xxx. You incurred the expense for the resurfacing work in MM 20YY.

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