Is my rental property “available”?
To be able to claim deductions for the expenses of having a rental property it needs to be made available in the eyes of the ATO.
To substantiate that you have a rental property available, listing the property with an agent is the best way to show that it is available for rent. If you are not using an agent you need to show how you have actively advertised for tenants to rent your property. Keeping a copy of a newspaper ad with the date it was advertised is a good way to substantiate.
If you have carried out any repairs before actively looking for a tenant they may not be able to be claimed as a deduction as the ATO may view the property as being “available”.