Required: Advise Darren regarding what amounts are deductible as repairs.

Darren acquired a rental property on 1 July 2021. During the tax year he incurred the following expenses

The kitchen cupboards were all replaced in December 2021 as a leaking roof during November 2021 had damaged the previous ones. The new cupboards were of a very similar type and colour to the previous ones. This cost $8000.

On 1 October 2021 Darren replaced the garage door (the house had a stand alone garage) for $1500. The new garage door was of a similar type and colour to the previous one. Darren had discovered right after purchasing the house that the original garage door had already been defective for a number of years, but waited till October 2021 to replace it.