EXPENSES FOR WHICH YOU CAN CLAIM AN IMMEDIATE DEDUCTION
Expenses for which you may be entitled to an immediate deduction in the income year you incur the expense include:
You can claim a deduction for these expenses only if you actually incur them and they are not paid by the tenant. Deductions marked with an asterisk (*) are discussed in detail on the following pages.
For full booklet click on: Rental Properties 2014