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Wehls(Newbie)Newbie
19 July 2024

I am not clear from the ATO website if I can claim the first mandatory gas, electrical and smoke alarm safety inspections which need to be done before I rent out my house for the first time.


Can the cost of the inspections be an immediate deduction?

Can any works needed as a result of the inspections be a immediate deduction? e.g. a new smoke alarm is required

Can these inspections and any work be done before the property is advertised for rent to be able to be a deduction?


Thank you!

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Taxduck(Taxicorn)Taxicorn
19 July 2024

Any expenses before the property is rented or genuinely available for rent are not deductible. These are cost base costs for any future CGT event. Any repairs required can be capitalised. See repairs and meaning of capital expenses.

Repairs and maintenance | Australian Taxation Office (ato.gov.au)

Meaning of genuinely available for rent below

Rental property genuinely available for rent | Australian Taxation Office (ato.gov.au)

Wehls(Newbie)Newbie
19 July 2024

Thank you! Does the cost of gaining the safety certificates count as a deduction? They are not listed on the ATO expenses you can claim list nor under repairs and maintenance.

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Safety inspections deductions for when I first rent out my house | ATO Community