Tax Deductible Renos?

G'day all..

I have a mate who bought a unit with his girlfriend which they had renovated this financial year and planned to live in. The relationship has just ended and my mate is wondering what he can claim as a tax deduction if he rents the unit out this financial year. I get confused as to what works exactly are deductible and which ones aren't. If he is doing work to improve rental yield does that then make his reno (approx $20k) tax deductible? any help would be great...cheers
tugger

Generally speaking, as all of the work was done prior to renting the property out for the first time, it would most likely be 'capital works' as opposed to maintenance. As such, he would only get away with depreciating their cost not writing off major sums eg replace burnt out clothes dryer during the term of a tenancy.