The Ducted Air Conditioning in my rental property stopped working while it was being rented out in this current 2025 financial year. The repair person advised that the motor and motherboard was broken and the unit was tool old (almost 30 years) to be repaired. It stopped working due to wear and tear when renting out the property and the property still continues to be rented out.
So the repair person had to replace the unit but kept all of the remaining parts of the Ducted Aircon System in place (e.g. grills, the ducting pipes, the electrical wiring etc).
Is the unit replacement cost immediately tax deductible?