Potentially Yes Investors building a new rental property often assume that none of their interest expenses can be claimed until construction is complete and the property is advertised for tenants. That
Date prepared: 29 June 2026 The rules for borrowing through a self-managed super fund to buy residential property have changed. The key issue for anyone currently considering a residential property purchase through an SMSF using a Limited Recourse Borrowing Arrangement (LRBA) is timing. The short answer is this: New residential
Federal Budget 2026 Property Tax Guide The Federal Budget 2026 property tax changes have raised big questions for Australian property investors. What happens to negative gearing? How will the Capital Gains Tax change? Are family trusts still useful? What about bucket companies, SMSFs and company ownership? It can feel confusing.
A compulsory acquisition of an investment property can trigger a large capital gain at the worst possible time. In some cases, Subdivision 124-B may allow that gain to be deferred into a replacement asset. This article explains how the rollover works, how foreign residency and withholding affect the process, and
If you have an SMSF and your employer pays super into that fund, Pay Day Super changes the risk. From 1 July 2026, employers will need to pay super at the same time as wages. That means there is less time to fix problems. If your SMSF is not properly
How the Gift & Buy-Back Strategy Can (Sometimes) Fix a Costly Tax Problem Upgrading your home is exciting. Keeping your original home as a rental often feels like a smart long‑term move. But for many couples, doing both at the same time quietly creates a structural tax problem — not
Understanding the New ATO Guidance on Holiday Homes and Tax Deductions The ATO has withdrawn its 40-year-old ruling on holiday homes and replaced it with new draft Taxation Rulings and Practical Compliance Guidelines. These changes tighten the rules on claiming deductions for owning holiday homes, focusing on whether the property
If you’re like many property investors in 2025, you might be wondering: How can I create reliable income and growth without overextending myself? You’re not alone — we hear this from clients every week. One proven answer is the granny flat strategy. Adding a granny flat isn’t just about creating
⚠️ Important Timing Considerations – Especially Around Financial Year-End Scenario Overview ???????? BUYER (Grantee of Option) ✅ CGT Acquisition Date ???? Cost Base for the Buyer ????️ The 50% CGT discount will only apply if the asset is sold on or after 10 August 2025. ???????? SELLER (Grantor of Option)
Summary of how the Principal Place of Residence (PPR) Exemption is impacted by moving overseas. When Australian homeowners move overseas and become non-residents for tax purposes, selling their principal residence (PPR) can lead to significant capital gains tax (CGT) liabilities. Since 1 July 2020, non-residents have generally been ineligible for
[et_pb_section admin_label=”section”] [et_pb_row admin_label=”row”] [et_pb_column type=”4_4″][et_pb_text admin_label=”Text”] Having an investment property prior or posted to it being a principal place of residence has tricky CGT Calculations. Capital Gains Tax (CGT) is an essential consideration for property owners when selling a property used for different purposes over time. This blog outlines
What is Land Tax? Land tax is a state and territory-imposed tax on the unimproved value of taxable land owned by individuals, companies, and trusts. It is calculated annually based on a threshold value determined by each state or territory. The tax applies to investment properties, commercial land, and vacant
