#28563

Hi, I am a tax accountant and can tell you:

As a general rule, if the intention was a repair and the replacement was of a similar type (ie replacing lino with lino, not replace lino with timber floor boards) then it will normally be an out right deduction for the items you list.

What would not be out rightly deductible would be replacing the roof.  Even if it got damaged and the decision was to replace the entire roof, then the cost was have to be depreciated as a capital cost.  You still get a tax deduction for the cost out layed, but over many years.  

As a side note and strata related.  If there is a special levy raised (no matter how small or large) that is capital in nature (ie replacing the roof), the cost of the levy to you must be depreciated, you can not claim the cost of the special levy outright.  Even though the cost is the strata’s the monies you put in must be depreciated, not claimed just as a normal body corporate expense.

But as Scotland explains, bring the items to your accountant to cross check.