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Rental properties 2014-15

A guide on how to treat rental income and expenses, including how to treat residential rental property assets and items.

Last updated 23 November 2015

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Introduction

Rental income

Rental-related income

Co-ownership of rental property

Rental expenses

Types of rental expenses

Expenses for which you cannot claim deductions

Expenses for which you can claim an immediate deduction

Expenses deductible over a number of income years

Worksheet

Other tax considerations

Residential rental property assets

QC44158