A-Z index

Rental property

Depreciation and capital expenses and allowances
Capital allowance measures contain the rules for calculating the decline in value of depreciating assets.
Effective life of an asset
To use either of the depreciation methods, you have to work out how long the asset can be used to produce income - its effective life.
Property
Your home is generally exempt from tax. If you have an investment property, build or renovate for profit, or use a property in the running of a business, there may be implications for income tax, capital gains tax and goods and services tax (GST).
Rental property expenses
An outline of the expenses you may be able to claim against income from your rental property.
The sharing economy and tax
The sharing economy is a way of connecting buyers and sellers. The same tax rules apply to the sharing economy as they apply to the rest of the economy.