Please ensure the anser is at least a couple of sentences and applies to the australian tax system

Alan owns an investment property from which he derives rental income.The current old iron roof on the property had been repaired number of times during past years, therefore; Alan has decided to replace the entire old rusty iron roof of the property with cheaper cement tiles.

Explain, with reasons, whether the replacement of the rusty iron roof of the property with cheaper cement tiles is deductible as a repair expense.Make reference to the relevant sections of Income Tax Assessment Act in your explanation