This final Taxation Determination was issued on 10 May 2006. It was previously released in draft form as TD 2005/D18: see 2005 TAXVINE No 25 (13) (1 July 2005). Its full title is "Income tax: is a government rebate received by a rental property owner an assessable recoupment under s 20-20(3) of ITAA 1997, where the owner is not carrying on a property rental business and receives the rebate for the purchase of a depreciating asset (for example an energy saving appliance) for use in the rental property". The answer given is Yes.
For a copy of TD 2006/31, go here