How to treat annual property tax for inherited rental property

[Aussie]

My father passed away in 2022 and owned rental property. I inherited this rental property and paid the annual property tax bill in November after my father passed. For my father's tax return I will report the rental income and expenses for the months he was alive and will report the rental income and expenses on my tax return for the remaining months.  Since the property tax bill covered the entire year, should this expense be allocated between my father's tax return and my tax return?  Or should I report 100% of the property tax expense on my return because the entire year was paid after my father passed as lump sum payment?

[MinhT1 · Accepted solution]

You use the cash method so you do not pro-rate the tax payment. If you paid it after you inherited the property, then you deduct it on your tax return.