I have an investment property under strata. We raised a special levy to have work completed to bring the unit block up to standard for fire etc. / new approved fire doors on each unit. Can i claim this as a tax deduction, depreciation, or only when selling property to reduce base rate. I don't feel the doors improved the property just made them compliant ??
From ATO website on strata fees
"You can’t claim a deduction for a special levy you are required by the body corporate to pay to fund a particular capital improvement. You may be able to claim a capital works deduction for the cost of capital improvements or repairs of a capital nature once the work is completed."
This would describe the new fire doors.
Link below
Rental expenses you can claim now | Australian Taxation Office (ato.gov.au)
From ATO website on strata fees
"You can’t claim a deduction for a special levy you are required by the body corporate to pay to fund a particular capital improvement. You may be able to claim a capital works deduction for the cost of capital improvements or repairs of a capital nature once the work is completed."
This would describe the new fire doors.
Link below
Rental expenses you can claim now | Australian Taxation Office (ato.gov.au)
15 Apr 2026 · 4 min read time
15 Apr 2026 · 8 min read time
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