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QB 20/01
17 Jun 2020

Can owners of existing residential rental properties claim deductions for costs incurred to meet Healthy Homes standards?

Owners of existing residential rental properties may incur expenditure to meet Healthy Homes standards set by regulation under the Residential Tenancies Act 1986.  This item discusses the tax treatment of such expenditure under the Income Tax Act 2007.

Tax Information Bulletin Vol 32 No 7 - August 2020

Building Act 2004
Income Tax Act 2007, s EE 38(1)
Housing Improvement Regulations 1947: regs 9(1), 11(3), 14 and 15
Residential Tenancies Act 1986
Residential Tenancies (Healthy Homes Standards) Regulations 2019
Residential Tenancies (Smoke Alarms and Insulation) Regulations 2016

Case 11/97 97 ATC 173 (AAT)