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Income Tax Assessment Act 1997
25‑10 Repairs25‑10 Repairs
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#### 25‑10 Repairs
(1) You can deduct expenditure you incur for repairs to premises (or part of premises) or a \*depreciating asset that you held or used solely for the \*purpose of producing assessable income.
Property held or used partly for that purpose
(2) If you held or used the property only partly for that purpose, you can deduct so much of the expenditure as is reasonable in the circumstances.
No deduction for capital expenditure
(3) You cannot deduct capital expenditure under this section.