Where the repair is to a rental property, see Rental property deductions – supporting information.
How to lodge
To apply for a private ruling about the deductions you can claim for repairs:
- complete and submit a private ruling application form
- provide the supporting information listed below.
To lodge an objection about deductions you can claim for repairs:
- complete and submit the relevant form
- provide the supporting information listed below.
Check first whether your question is answered in Repairs, maintenance and replacement expenses.
Supporting information
Providing this information up front will reduce delays.
If you've previously given us any of the information listed below, you don't need to resend it.
The information we need for a private ruling or objection about the deductions you can claim 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.