Claiming Interest from previous years

Hi All,
This happens to be my 1st post so i hope it works. My partners brother ran a senario past me today, he was wondering if he could claim interest repayments from previous years. i thought it was possible, though checking the ATO website i found this quote:-

Expenses for which you can claim an immediate deduction

Expenses for which you may be entitled to an immediate deduction in the income year in which you incur the expense include:

advertising for tenants
bank charges
body corporate fees*
cleaning
council rates
electricity and gas
gardening and lawn mowing
in-house audio/video service charges
insurance
building
contents
public liability
interest on loans* land tax
lease costs*
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 – for example, servicing a water heater
stationery and postage
telephone calls and rental
tax-related expenses
travel and car expenses*
rent collection
inspection of property
maintenance of property
water charges.

Just wanted to post this question to fellow forumites with way more experience and knowledge then myself.

Thanx in advance.

Kev.