So who owns the common property in a block of units, the strata trust or the owners. Legally it depends on the state legislation.
However, in Taxation Ruling TR 2015/3 the Commissioner simplifies this
40. Each strata title legislation is different in its description of how common property is held. Notwithstanding these differences, the Commissioner will accept, in relation to strata schemes registered under all the State and Territory Acts, that it is the proprietors, rather than the strata title body, that are entitled to the deductions under Division 40 and Division 43 of the ITAA 1997 and who are assessable on any income from common property under section 6-5 of the ITAA 1997.
So make sure the owners claim these deductions going forward.