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mikwal(Newbie)Newbie
4 Apr 2022

I have a rental property (holiday rental) that I recently paid for a chemical termite barrier for.


The expense obviously falls under "Pest Control" which according to Individuals/Investments-and-assets/Residential-rental-properties/Rental-expenses-to-claim/Rental-expenses-you-can-claim-now/ I should claim this financial year.


However the barrier has an expected lifespan of 8 years so that kind of tells me I should deduct 1/8 of the cost over 8 years.


Which is it?

11,221 views
3 replies
11,221 views
3 replies

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Bruce4Tax(Taxicorn)Taxicorn
5 Apr 2022

Chemical pest control = immediate deduction.


Like painting as a repair after a period of rental - will need to be done again after xx years, but still a deduction now.


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Richard007(Initiate)Initiate
30 Aug 2023

I am sorry but this is a hard question to find an answer but there are plenty of private binding rulings that indicate the initial termite barrier instalation is not deductiblke under section 8-1 of the income tax act. That being said the annual top up maintenance can be claimed. As the barriers generally have a life span of 5-8 years I feel it is reasonable to claim depreciation over this period.

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Expenses for pest control (chemical termite barrier), claim now or over 8 years? (rental property) | ATO Community