Rental properties guide 2026

How to get a copy of the rental properties guide.

Information to help you complete your tax return as a rental property owner.

Check what new legislation and other changes apply to rental properties.

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.