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If you have a rental property that has say an asbestos roof, normally the removalof that roof would be a capital cost (not deductible in year the expense is incurred)
How ever under section 40-755 ITAA 1997 (environmental protection activities) the removal can be claimed a full deduction. Where the dominate purpose in replacing the roof is for environmental protection the taxpayer should be able to rely on this section. Only limitation would be if there was a significant upgrade of the roof Ie From Sheeting to tiles.