Agent's commission deductible?

[ShadowFax]

Hello everyone, I am filling rental income with the taxman for the first time. Is agent's commission counted as expenses? Checked IRAS website and it says something like agent's commission to secure first tenant not counted as part of expenses. I am a bit confused!!!! Can someone please help? Thank you:)

[Laguna]

Hello everyone, I am filling rental income with the taxman for the first time. Is agent's commission counted as expenses? Checked IRAS website and it says something like agent's commission to secure first tenant not counted as part of expenses. I am a bit confused!!!! Can someone please help? Thank you:)

Yes
First commission for the first property is not tax deductible as it incur before the generation of income