Special Tax Topics 2025-2026 - Rental properties reconsidered

This session provides a practical overview of how deductions and income are treated for both rental properties and holiday homes, incorporating key guidance from TR 2025/D1 and PCG 2025/D7. It clarifies the differences between repairs, maintenance and improvements, outlines how financing arrangements affect deductibility, and explains tax implications for mixed-use or vacant properties with reference to PCG 2025/D6. Key issues related to family situations and ownership structures are also highlighted, drawing on insights from TR 2025/D1.

Learning Outcomes:

Upon successful completion of this topic, learners should be able to:

• Explain how deductions and income are reported for holiday homes, including guidance from TR 2025/D1 and PCG 2025/D7.
• Analyse the differences between various financing facilities.
• Evaluate tax implications for rental properties with mixed use or periods of vacancy, incorporating PCG 2025/D6 on apportionment.
• Examine key tax issues associated with rental properties, including:
  • Distinguishing between repairs, maintenance, and improvements
  • Understanding family situations and ownership arrangements, with insights from TR 2025/D1 on family arrangements

This session forms part of the Special Tax Topics Series . These detailed sessions have been specifically designed for an online platform to ensure training is informative, immersive and engaging.

These sessions will:

• Ensure you get the critical knowledge you need while minimising your time out of the office
• Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early
• Help you avoid any possible traps and pitfalls
• Give you answers to the questions most relevant to you

Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

Continuing Professional Development Hours

All sessions covered in our Special Tax Topics Series constitute verifiable CPD for CA ANZ and are likely to meet the Tax Practitioners Board’s CPD requirements.

Related packages

Looking for more? Our Essential Tax Updates perfectly complement these special topic sessions.