Private ruling: Rental deductions
Date of advice: 8 November 2025
Published: 22 December 2025
Ruling period: Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Is the work carried out a repair? | A1: Yes. Based on the information provided to the Commissioner the work carried out is a repair. The repairs are an allowable deduction.

Relevant facts and circumstances: You own a rental property. The property was purchased a number of years ago. It has been rented since the date of purchase until the present day. You own this property 100% in your name. In the relevant income year you incurred a number of expenses. There was significant damage done to part of the property. This was not a new room refurbishment as costs were only incurred to fix the issue at hand. All existing element of the room all remained as is. You incurred expenses to remove and replace external parts of the dwelling. This was not a replacement of the external parts for the entire house; rather, it was only the affected area in need of attention.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 8-1