- Advertising for tenants
- Bank charges
- Body corporate fees and charges
- Cleaning
- Council rates
- Electricity and gas
- Gardening and lawn mowing
- In-house audio/visual service charges
- Insurance such as building, contents and public liability
- Interest on loans
- Land tax
- Lease document expenses such as preparation, registration, stamp duty
- Legal expenses
- Mortgage discharge expenses
- Pest control
- Property agent’s fees and commission
- Quantity surveyor’s fees
- Repairs and maintenance
- Secretarial and bookkeeping fees
- Security patrol fees
- Servicing costs
- Stationery and postage
- Telephone calls and rental
- Tax related expenses
- Travel and car expenses for rent collection, inspection of property and maintenance of property
- Water charges
- Borrowing expenses (expenses directly incurred intaking out a loan for the property)
- Amounts for decline invalue of depreciating assets
- Capital works deductions