I have almost $9000 for my properties(Two properties) in this Financial year. How should I treat these expenses for this year? Scenario is as follows: Property 1: Property 1 was available for rent from July 2015 and was rented in Aug 2015. I didn’t have Form 21 from council. For getting Form 21 I spent following amount. $198 – Glass Audit for Glazing Certificate $660 – Window’s inspection to engineering firm $540 – To certifier to get Form 21 Question is – how should I consider these amounts? Capital expense or Maintenance Expense (as tax deductible)?? Property 2: This Duplex is under construction since July 2015. Spend following amount for this Duplex. Scenario - Builder 1 At Fixing Stage (Approaching Practical Completion) $440 – Building Inspector to make sure everything is going as per plan Scenario - Builder 1 went into administration $314.30 – Paid to fix the Doors to secure the duplex. $4351.15 – To lawyer to terminate the contract legally and oversee any legal issues $1100 – Paid to Builder 2 to get quote for remaining work and other consulting work $200 – Paid to Builder 2 for getting certificates where work was completed by Builder 1 $165 – Paid to get certificate from Builder 1’s subcontractor $2500 – Paid due to PC Items were stolen from the property. Question is same - any of these expenses are tax deductible or considered as Capital expense??