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ReggieRose(Newbie)Newbie
29 Sept 2023

Hello, as the tenant I have recently paid for a commercial fitout in South Australia & some of the LED large flat panel lights & downlights are needing to be replaced.


Some lights require an electrician to install and some do not as they are simple plugins, however they are all under warranty (atm) and only the installing electrician can arrange the replacement as he bought them.


My question is:


  1. Are these lights considered capital?
  2. If capital, who's responsible to repair, Tenant or Landlord?
  3. If NOT capital, who's responsible to repair, Tenant or Landlord?


1,551 views
1 replies
1,551 views
1 replies

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Most helpful reply

DanielleATO(Community Support)Community Support
1 Oct 2023

Hi @ReggieRose,


It would depend on the agreement you have as a tenant. The agreement would outline who is responsible for the expenses.


The capital works deduction is available for:

  • alterations and improvements to a leased building, including shop fit outs and leasehold improvements.

When it comes to who is responsible for the cost. That depends on the agreement between you and the owner.

All replies

Most helpful reply

DanielleATO(Community Support)Community Support
1 Oct 2023

Hi @ReggieRose,


It would depend on the agreement you have as a tenant. The agreement would outline who is responsible for the expenses.


The capital works deduction is available for:

  • alterations and improvements to a leased building, including shop fit outs and leasehold improvements.

When it comes to who is responsible for the cost. That depends on the agreement between you and the owner.

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Are Plug in LED's lights considered a capital expense in commercial propertys. | ATO Community