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Mike, The ruling is short on facts. It states that the roof was in good shape and used for an extensive period before sustaining damage. Kitto J. in the High Court determined that the replacement of a ceiling was a major and important part of the structure, and giving advantages over...

Yep ... sometimes its easy to forget that there must be a viable commercial decision. A tax deduction is just icing on the cake. But if all you try to eat is icing then you fall apart in the long run. Better a long moderately prosperous life than a premature diabetic coma.

Nope. Its your commercial decision whether to keep making tax deductible patches considering that a non-tax deductible capital improvement will reduce future repair costs. You can't have a deduction for a repair you did not perform ... exactly as per Western Suburbs case if you read it...

Regardless of whether it was initially rusty ... Regardless of whether the same material is used ... It could be capital by its extensive renewal beyond the necessary patching ... see FC of T v Western Suburbs Cinemas Ltd.