I am in the process of selling an investment property which is now under contract. Before putting it on the market I spent two weeks painting it, putting in a new fence and various maintenance issues ( changing bathroom taps etc). I think I can claim the fence in the cost base of the asset but wasnt sure about the R&M since it was done for purpose of sale and wasnt available for rent after these expenses were incurred. Can they also be included in the cost base or should they form part of the R&M for the property for the year? Can anyone help?