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Foundations of Tax 2021-23 – Session 5: Allowable deductions: Rental properties

The concept of allowable deductions forms a critical part in determining a taxpayer’s liability to income tax. This practical session explores the concept of an allowable deduction from the perspective of an individual taxpayer who has incurred expenses in respect of a rental property. 

This session was recorded on 29/10/2021
On successful completion of this topic, participants should be able to:
  • Demonstrate an understanding of the concept of “negative gearing” 
  • Identify how the nexus principle applies in the context of income and deductions for landlords
  • Describe how the tax law applies to the main finance issues that occur in the life of a rental property 
  • Describe the prohibitions on travel expenses for owners of rental properties 
  • Apply these learnings to various practical contexts. 

This session forms part of the Foundations of Tax Series

These concise sessions have been specifically designed for our online education platform, to ensure that you get an in-depth understanding of the fundamental tax topics in minimal time.

Please find the link for the full series of the Foundations of Tax 2021-2023 here.
Tristan Webb 
Senior Tax and Superannuation Trainer, Chartered Accountants ANZ
Tristan has more than 25 years’ tax experience in organisations such as the Australian Taxation Office, PwC, CCH and HLB Mann Judd. He was the national tax director at Crowe Horwath immediately before joining Chartered Accountants ANZ. His role required a good working knowledge of tax and risk issues for mid-tier accounting firms operating in the small to medium enterprise (SME) sector. Tristan’s expertise is in company and trust taxation for SMEs and high net worth clients.


Topic: Tax

Sub-Topic: Business Tax, Employment Taxes - PAYE, PAYG & FBT, Income Tax, International Tax, Tax Administration

Format: Recorded Webinar

Proficiency Level: Foundation

CPD: Upto 1.5 hours