I have spent considerable time quizzing my tax accountant on the distinction between capital improvement and repairs on property. In addition to giving me his view he also provided the key case law.

If the work repairs the property back to maintain current income its an expense. I would argue the kitchen bench example is a repair as it is necessary to maintain current rental income. Its okay to replace old technolgy with new, provided same functionality is maintained.

Its capitalised if it improves the income capacity of the property, like adding a deck or new ensuite.