Ceiling Paint - Rental property repairs or capital works

Ceiling paint is repairs expense in nature, even if it costs up to thousands of dollars.

In a particular circumstance, ceiling paint is capital works if the ceiling is painted and the property is not rented out afterwards. The reason why it is considered as capital works rather than a deduction is because it is not related to the earning income activity of the rental property.

General definition of deduction “… Deductions can reduce the income tax that you pay on the money you receive. Most deductions you can claim directly relate to earning income…