In the AMMA statement or SDS for 2026, we:
- added the Build to Rent (BTR) development tax incentives introduced in Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Act 2024 introducing the BTR development tax incentives. These incentives give owners and investors in eligible BTR developments access to:
- an accelerated deduction of 4% for capital works relating to eligible BTR developments
- a concessional final withholding tax rate of 15% on eligible fund payments (amounts referrable to rental income and capital gains from the BTR development).
Under Part C in the AMMA statement and SDS, an additional table (Table 8) has been added, while more detail has been added for Tables 1, 2 and 7 to provide MITs and their investors with the necessary information to ensure the correct amount of tax has or will be paid at the appropriate point.
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