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Quest28(Initiate)Initiate
26 Nov 2021

Hello, I was hoping that I could receive a guidance on a nature of this expense for my investment property. Is a bird proof gutter guard installed by professional treated as a maintenance or capital work or fixture fittings? The gutter guard is made up of a flexible plastic film which fits easily into a gutter to prevent bird from entering. There is no screwing, drilling or lifting up the roof, as such it can be removed if required. It's installed around the perimeter of the gutter. Thanks in advance.

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BlakeATO(Community Support)Community Support
29 Nov 2021

Hi @Quest28


Good question! It made us stop and think too.


@Bruce4Tax got it. It would count as conditioning gutters, which is a maintenance expense. The bird guard prevents deterioration and damage to the existing gutters, so it's maintenance.

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Bruce4Tax(Taxicorn)Taxicorn
26 Nov 2021

Arguable, but I would vote for maintenance on the basis that you are protecting the structure by keeping leaves, birds, etc out of the roof space. It could be argued that it is capital works because the intention is that it will remain there permanently, like fly screens. Perhaps ATO can confirm correct view?

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Most helpful reply

BlakeATO(Community Support)Community Support
29 Nov 2021

Hi @Quest28


Good question! It made us stop and think too.


@Bruce4Tax got it. It would count as conditioning gutters, which is a maintenance expense. The bird guard prevents deterioration and damage to the existing gutters, so it's maintenance.

Quest28(Initiate)Initiate
16 Feb 2022

Hi Blake and Bruce,

Would the nature of the expense being "maintenance" change if the cost is quite substantial ($2k)? Can the cost be deducted in full in the financial year it's incurred?


Thank you

ATO Certified Response
BlakeATO(Community Support)Community Support
ATO Certified Response16 Feb 2022

Hi @Quest28


Our website says: you can claim repair and maintenance expenses in the income year you incur them. That means no matter the cost, so long as it's maintenance or repair work, you can claim the full cost when it's incurred.

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Is a bird proof gutter guard a maintenance or capital work? | ATO Community