Supporting information for private rulings: Repairs (other than to rental properties)

This list outlines the documents and information we usually need to process private rulings about repairs.

Send the documents and information with your private ruling application form.

Repairs (other than to rental properties)

• What was the asset you repaired? Provide a full description of the asset.
• Why did you carry out the repair - for example, was the asset faulty or worn?
• Are you claiming for the cost of your own labour? If so, how much?
• Describe the condition of the asset immediately prior to the repair, including
• the date of purchase or acquisition
• what the asset is made of.
• The nature of the repair undertaken, including
• the materials that were used
• any improvements resulting from the repairs
• whether the repairs to the asset resulted in any additions or additional functions.
• Provide copies of invoices and receipts for repairs incurred.
• Provide copies of contracts/quotes setting out repairs to be made.

More information

For more information about requesting a private ruling:

• visit our website at www.ato.gov.au
• phone us on 13 28 66.
• For more information about rental property repairs, refer to Rental properties - claiming repairs and maintenance expenses.