Tax Implications on new construction

Hi All

I’m in the final stages of constructing my first investment property in Hobart on a block of land that I purchased around 3 years ago. The reason it’s taken so long is the original builder refused to start construction and eventually his business folded. I have a few questions around my next steps:

• Am I able to claim a capital loss for the $5k deposit I paid that the builder never refunded?

• Now that I’m with a reputable builder and construction is on track for completion in May/June, should I wait until construction is completed to purchase additional items to ensure property is ready to be tenanted eg. Curtains, dishwasher, fences, landscaping? Are these items deductable as ‘capital works’ or are they included in the construction costs of the building in the depreciation report/schedule?

Advice from my accountant was that I can't make any deductable claims until the property is being leased. Is this correct?

Any advice would be greatly appreciated (perhaps even suggesting a new accountant in the Melbourne area 

Thanks, your help is greatly appreciated.