ato logo
Search Suggestion:

Repairs (other than to rental properties) – supporting information

How to apply for a private ruling or objection about repairs which are not related to rental properties.

Last updated 19 December 2017

Here's a list of the documents and information we usually need to process a private ruling request or objection about repair expenses. If you provide supporting information this will reduce the time it takes us to process your request.

Note: Where the repair is to a rental property, see Rental property deductions – supporting information

If you want to apply for a private ruling about the deductions you can claim for repairs, you need to:

  • complete and submit the relevant private ruling application form (for tax professionals or not for tax professionals)
  • provide the supporting information listed below.

If you want to lodge an objection about deductions you can claim for repairs, you need to:

  • complete and submit the relevant objection form (for taxpayers or tax professionals)
  • provide the supporting information listed below.

Note: Check first whether your question is answered on our website.

See also  

Supporting information

Note: If you've previously provided us with any of the information listed below, you don't need to provide it again.

The information we need for a private ruling or objection about deductions for repairs includes:

  • a full description of the asset repaired
  • why the repair was done – for example, whether the asset was faulty or worn
  • whether you're claiming for the cost of your own labour, and if so, how much
  • 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
     
  • any other documents that will support the statements made in your application.

You should provide copies of invoices and receipts for the repairs and copies of any contracts or quotes setting out repairs to be made.

Next steps  

QC19080