Here’s what Noel Whittaker states in his book Saving tax on your investment property. ” If they (ie boarders) move in just a few days after you settle on the property, then a market value reset will simply remove your buying costs (such as stamp duty, searches and legal fees) from your cost base.

Because it’s is your PPOR, your suppose to declare the income from boarders so is this why your upfront costs maybe removed? I will speak to a repeatable accountant regarding this, sounds interesting but need more info.