Took vehicle to repair shop for the fitting of a new air conditioner, replacing the existing one which is broken. The new air conditioner is of the same brand and model as the old one.

My question is would the cost to fit the new air conditioner (i.e. the parts and labour) be capitalised as a part of the cost of the vehicle or would it be considered a repair expense and why would this be so. FYI i am in Australia, hence the Australian accounting standards are applicable