Australian Taxation

Claire owns and operates a veterinary surgery. During the year ended 30 June 2020 she incurred the following expenditure: 10 August 2019 Re-plumbing of surgery due to faulty pipes $4,700 16 October 2019 Replace linoleum floor in surgery due to water damage from burst pipe $1,800 2 December 2019 Painting worn exterior of surgery $5,600 1 March 2020 Sealing surgery car park which was previously dirt $15,400 Explain: The treatment of repairs versus capital improvements using the above facts. Calculate the total deductions available to Claire for the year ended 30 June 2020 are (to the nearest dollar):