Can we claim immediate deductions for the cost we incurred by removing old carpet, repair ing floor board , sanding and polishing the floor in our rental property?

John. Hi. I am not a tax accountant, but the key word you used is "repair". The general rule is that repairs on a like for like basis are fully tax deductible. However, if the repairs constitute an improvement to the property beyond what previously existed then this should be considered for depreciation rates only.
Take the example of a damaged kitchen bench top in laminate. If replacing with laminate then it is a repair. If replacing with granite then that would be an improvement. Always best to discuss with your Accounted as to what can be tolerated by ATO before undertaking the work.
Hope this helps
Ken Olds
1300 ASK KEN