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Taxduck(Taxicorn)Taxicorn
24 July 2024

Definition of repair (from ATO legal database)

" Works can fairly be described as 'repairs' if they are done to make good damage or deterioration that has occurred by ordinary wear and tear, by accidental or deliberate damage or by the operation of natural causes (whether expected or unexpected) during the passage of time."

The tile replacement could be regarded as a repair. The mixer is deducted under capital works. See rental depreciation

Residential rental property items | Australian Taxation Office (ato.gov.au)

ATO legal database meaning of repairs

https://www.ato.gov.au/law/view/document?DocID=TXR/TR9723/NAT/ATO/00001

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RE: can i claim a deduction on repairs | ATO Community