Private ruling: Rental repairs - roof
Date of advice: 19 February 2026
Published: 7 April 2026
Ruling period: Year ended 30 June 20YY
Date scheme commenced: DD MM YYYY

Ruling: Q1: Is the cost of the repair to your rental property roof deductible under section 25-10 of the Income Tax Assessment Act 1997 (ITAA 1997)? | A1: Yes. In your case, while you used different materials to repair the roof, the work was done to restore the roof to its original function. The roof is a subsidiary part of the building, rather than an asset in its entirety. As the roof was in a good state at the time you rented the property, the work done was not an initial repair. Therefore, you can claim a deduction for the cost of the work completed on the roof of your rental property.

Relevant facts and circumstances: On DD MM YYYY, you solely purchased the dwelling at the property. For a period, the property was your main residence. After DD MM YYYY, the property was a rental property. You received a building inspection report. The report did not state any known damages or deterioration to the roof. The property had a tile roof. On DD MM YYYY, you were notified by your tenant of the need for repairs of the roof during a routine inspection. You spoke with roofing companies over the phone to receive verbal quotes of the cost of repairs. You were recommended to repair the roof by installing Colorbond over tiles due to its lighter weight and avoiding additional works to brace the walls for a tiled roof. You were advised the whole roof was required to be replaced due to its extensive damage. You did not receive a quote for repairing the roof with tiles. You were informed that the cost would be greater than installing the Colorbond roof. Throughout the repair process the tenants remained in the property. On DD MM YYYY, you completed repairs to the roof of the property. The tile roof was stripped and replaced with a Colorbond roof. The cost of the works completed on the roof was $XX. The property is covered by insurance. You were ineligible to make a claim under your insurance for the repairs.

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