Are you talking about claiming back as in a refund?
Or do you mean claiming as a tax deduction (which you can).
Your taxable income would be the total revenue (rent) less all deductions including (but not limited to) the hard expenses such as interest, council rates, water rates, strata fees, repairs etc and the soft expenses such as depreciation and amortisation of certain loan costs.
Make sure it is a "fee" or "expense".
You can't claim sinking funds against income - it will be a captial item.
Right now the property im interested in has a strata of $1900. Of that $500 is a special levy to fix something within the complex. This will be going on for a few months apparently and go back to the normal strata of $1400.
Would that be classified as a sink fund?