Rental properties guide 2025
How to treat rental income and expenses, including how to treat many residential rental property assets and items.
Published 28 May 2025
How to get a copy of the rental properties guide.
Information to help rental property owners complete their tax return.
Find out what's new for the Rental properties guide 2025.
Rental and rental-related income to declare and how to divide income and expenses when you co-own the rental property.
Rental expenses you can and can't claim as a deduction and whether you can claim immediately or over several years.
Records you need to keep for your rental property income and expenses and how long to keep them.
Worksheet example and copy for you to work out your net rental income or loss.
Tax issues to consider for rentals, such as capital gains tax, goods and service tax and pay as you go instalments.
Rental property assets and items, definitions, and the treatment of items as depreciating assets or capital works.
QC104872