Private ruling: Rental deductions and repairs
Date of advice: 28 May 2024
Published: 8 July 2024
Ruling period: Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Can the costs incurred in repairing a shower at your investment property be claimed as a deduction? | A1: Yes, repairs carried out at your investment property, which had been rented prior to the repairs being carried out, can be claimed as a deduction.

Relevant facts and circumstances: You own a rental property. The property has been rented out since month XXXX. During a property inspection, you found wall and floor tiles to be loose and the plumber who was called in advised that there was damage to the walls in the bathroom, kitchen due to water leakage from the shower recess (base) and walls. The only work done was on the shower to remove the shower tiles, apply plaster, wall lining, waterproofing and laying new tiles. The vanity, the floor tiles and the toilet were left as is. The shower screen was replaced. The shower base was tiled and replaced.

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