獨兄片兄，我還真找到了一個權威的說法！

http://www.ato.gov.au/individuals/content.aspx?menuid=0&doc=/content/00270214.htm&page=9#P298_31711

 

有這麽一段：

Lease document expenses

Your share of the costs of preparing and registering a lease and the cost of stamp duty on a lease are deductible to the extent that you have used, or will use, the property to produce income. This includes any such costs associated with an assignment or surrender of a lease.

For example, freehold title cannot be obtained for properties in the Australian Capital Territory (ACT). They are commonly acquired under a 99-year crown lease. Therefore, stamp duty, preparation and registration costs you incur on the lease of an ACT property are deductible to the extent that you use the property as a rental property.