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  • Expenses deductible over a number of income years



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    There are three types of expenses you may incur for your rental property that may be claimed over a number of income years:

    • borrowing expenses
    • amounts for decline in value of depreciating assets
    • capital works deductions.

    Each of these categories is discussed in detail below.

    Last modified: 27 May 2020QC 27891