Residential rental properties

If you own a residential rental property, find out about keeping records, declaring income and claiming expenses.

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
Your rental property must be rented out or genuinely available to rent to claim a deduction for expenses you incur.

Rental property as investment or business
If you own a rental property or holiday home, work out if your rental arrangements are for an investment or a business.

Rental expenses to claim
Check the expenses you can claim as a deduction for your rental property.

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

Tax-smart tips for your investment property
If you use your property to earn income at any time, check the steps you should follow when preparing your return.

Top 10 tips to help rental property owners
If you lodge your tax return yourself or with a tax agent, avoiding these common mistakes will save you time and money.

Rental affordability schemes
Find out about the national rental affordability scheme and investing in affordable rental housing.

Related pages

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

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

Rental properties guide
Find out about how to treat rental income and expenses.