If your property is located outside Australia special rules apply to the deductibility of your rental property expenses. Question 19 in TaxPack2004 supplement contains further information on foreign source income. If you are unsure of your obligations, contact your recognised tax adviser or the Tax Office.
Note
The examples given in this publication featuring Mr and Mrs Hitchman are based on the assumption that the Hitchmans own their rental properties as joint tenants who are not carrying on a rental property business.