What is repairs and maintenance?

When we say 'repairs', we mean work to make good or remedy defects in, damage to or deterioration of the property, for example...

Rental properties - claiming repairs and maintenance expenses    

What is repairs and maintenance?

When we say 'repairs', we mean work to make good or remedy defects in, damage to or deterioration of the property, for example:

[  ]  replacing part of the guttering or windows damaged in a storm
[  ]  replacing part of a fence damaged by a falling tree branch
[  ]  repairing electrical appliances or machinery.

When we say 'maintenance', we mean work to prevent deterioration or fix existing deterioration. For example:

[  ]  painting a rental property
[  ]  oiling, brushing or cleaning something that is otherwise in good working condition
[  ]  maintaining plumbing.

What can you claim?

You can claim a deduction for the costs you pay to repair and maintain your rental property, in the year you pay them.

What can't you claim?

You can't claim the total costs of repairs and maintenance in the year you paid them if they did not relate directly to wear and tear or other damage that occurred due to renting out your property. These are capital expenses you may be able to claim over a number of years as capital works deductions or deductions for decline in value.

 For more information, ring CMA or refer to Rental properties - claiming capital works deductions