Are strata levies tax deductible?
If you rent out your strata lot, your share of the administrative fund levy is generally fully deductible in the year paid. Capital works/sinking fund contributions are usually only partly deductible — the rest forms part of your cost base for capital gains. Owner-occupiers cannot deduct levies.
This is general information, not tax advice. The ATO treats different fund types differently and the rules around capital improvements vs. repairs are nuanced. Get your strata manager to provide an annual statement clearly showing administrative vs. capital works contributions, and give it to your accountant.
By Reviewed by Last reviewed 2026-05-04
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