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Article archive
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Quarter 3 July - September 2025
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Quarter 2 April - June 2025
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Quarter 1 January - March 2025
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Quarter 4 October - December 2024
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Quarter 3 July - September 2024
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Quarter 2 April - June 2024
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Quarter 1 January - March 2024
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Quarter 4 October - December 2023
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Quarter 3 July - September 2023
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Quarter 2 April - June 2023
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Quarter 1 January - March 2023
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Quarter 4 October - December 2022
Quarter 1 of, 2023 archive
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Capital gains tax
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Using your business money and assets for private purposes
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Comparison: How Long It Takes To Decompose?
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Details of tax calculation for $3m threshold a 'mixed blessing
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Sharing economy reporting regime commences soon
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Later retirement takes oldies back to living in ’70s
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Changes to working from home deduction - started 1 Jul 2022
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Accountants face client backlash over blizzard of tax changes
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ATO figures reveal final 2022 DPN tally
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Residential rental properties
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Did you pay your superannuation guarantee payment late?
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Five new year’s tax resolutions
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ATO issues fresh warning on illegal early access schemes
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Looming changes for the “buy now, pay later” market
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Changes to Australian Business Number (ABN) registration compliance
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100 Most Influential people in the world.
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How crypto assets can trigger CGT tripwires
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ATO targets dodgy deductions for holiday homes
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Tips for small business owners
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About the working from home safety and wellbeing checklist
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Countries with the highest GDP per capita between 1800-2040
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Downsizer age reduction now in force
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Raids stop $33m in tax avoidance, ATO claims
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100A ruling leaves trust decisions haunted by ‘uncertainty’
Residential rental properties

If you rent out property, you need to:

.

  • keep records right from the start
  • work out what expenses you can claim as deductions
  • work out if you need to pay tax instalments throughout the year
  • declare all rental-related income in your tax return
  • consider the capital gains tax implications if you sell.

 

If you have an investment property that isn't rented or available for rent, such as a holiday home, then you generally can't claim deductions because it doesn't generate rental income.
To download a PDF guide on how to treat rental income and expenses, see our rental properties guide.

Owning and renting a property or holiday home
Find out about owning and renting a property and holiday home and check what records you should keep.

Records for rental properties and holiday homes
Find out about what records to keep and for how long for rental properties and holiday homes.

Rental income you must declare
Check which rental income you must declare and where you should declare it in your tax return.

Rental property genuinely available for rent
Find out if your rental property is genuinely available for rent so you can claim deductions and find out what shows your property isn't genuinely available to rent.

Rental property as investment or business
Work out if your rental arrangements are in the form of an investment or a business.

Rental expenses to claim
Check the deductions you can claim for your rental property.

Rental expenses you can't claim
Check the expenses you can't claim as a deduction for your rental property.

Holiday homes
Check if you can claim deductions for your holiday home expenses and any capital gains tax implications if you sell.

Selling your rental property
Find out about capital gains and losses when you sell or dispose of a rental property.

 

 

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