For individuals and companies
Read the ruleInvestment interest and account-keeping fees
Interest and account costs incurred in earning assessable interest or other investment income.
Deduction category
Investment and property tax deductions
Rental property costs, investment expenses and capital gains rules, with ATO-sourced eligibility, exclusions and record requirements for each item.
23 rules in this category
Each rule keeps its eligibility, exclusions, calculation, records and ATO source together. Not sure where to start? Check your eligibility in the finder.
For individuals
For individuals and companies
Read the ruleDividend and share-income costs
Ongoing costs of holding and earning income from shares or managed investments.
For individuals
Read the ruleFinancial advice for existing investments
Ongoing advice fees that service an existing income-producing investment portfolio.
For individuals and companies
Read the ruleCapital gains event on an asset
Review a sale, transfer, gift, loss, destruction or other disposal of property, shares, crypto, units, business assets or another CGT asset.
For individuals
Read the ruleHome or former home CGT review
Check whether a full, partial or no main-residence exemption applies when a home, former home or surrounding land is sold or transferred.
For individuals and companies
Read the ruleCapital losses and CGT discount
Apply capital losses and the current CGT discount in the correct order after calculating each capital gain.
For individuals and companies
Read the ruleComplex CGT assets and exceptions
Check special treatment for inherited, pre-CGT, personal-use, collectable, foreign-residency and non-arm's-length assets.
For individuals and companies
Read the ruleCGT reform from 1 July 2027
Prepare for the enacted 1 July 2027 CGT transition, including deferred pre-transition gains, valuation, indexation and discount changes.
For individuals
Read the rule30% minimum tax on certain capital gains from 1 July 2027
Review the enacted minimum-tax gap calculation for covered capital gains of Australian resident individuals.
For individuals and companies
Read the ruleRental advertising and agent fees
Advertising, management, letting and commission costs for a rental property that is rented or genuinely available for rent.
For individuals and companies
Read the ruleRental rates, body corporate charges and insurance
Eligible council rates, water charges, land tax, regular body corporate charges and insurance for an income-producing rental property.
For individuals and companies
Read the ruleRental cleaning, gardening, pest control and operating costs
Ordinary costs of maintaining a rental property that is rented or genuinely available for rent.
For individuals and companies
Read the ruleRental legal expenses
Legal costs directly connected with producing rental income, such as an action against a non-paying tenant.
For individuals and companies
Read the ruleRental loan interest and borrowing expenses
Interest and eligible borrowing costs relating to funds used for an income-producing rental property.
For individuals and companies
Read the ruleRental repairs and maintenance
Costs that restore a worn or damaged part of an income-producing rental property without replacing or reconstructing the relevant entirety.
For individuals and companies
Read the ruleRental depreciating assets
Decline in value of eligible depreciating assets used to earn residential rental income.
For individuals and companies
Read the ruleRental capital works
Construction and structural-improvement deductions for qualifying rental property capital works.
For individuals and companies
Read the ruleResidential rental travel expenses
Travel related to a residential rental property only where a statutory exception applies.
For individuals and companies
Read the ruleRental availability and vacant-land restrictions
The period and purpose for which a property is rented or genuinely available can limit rental-property deductions.
For individuals and companies
Read the ruleCurrent rental loss and negative gearing review
Check the net rental result after all income, deductible expenses, ownership shares, private use and timing adjustments.
For individuals and companies
Read the ruleResidential negative gearing reform from 1 July 2027
Classify every residential ownership interest and calculate the enacted portfolio-wide loss quarantine that begins on 1 July 2027.
For individuals and companies
Read the ruleForestry managed investment scheme deduction
Eligible payments to a qualifying forestry managed investment scheme where the statutory direct-forestry-expenditure and holding rules are satisfied.
For individuals and companies
Read the ruleTraditional security loss
A deductible loss on disposal or redemption of a qualifying traditional security under section 70B.
For companies
For individuals and companies
Read the ruleInvestment interest and account-keeping fees
Interest and account costs incurred in earning assessable interest or other investment income.
For individuals and companies
Read the ruleDividend and share-income costs
Ongoing costs of holding and earning income from shares or managed investments.
For individuals and companies
Read the ruleCapital gains event on an asset
Review a sale, transfer, gift, loss, destruction or other disposal of property, shares, crypto, units, business assets or another CGT asset.
For individuals and companies
Read the ruleCapital losses and CGT discount
Apply capital losses and the current CGT discount in the correct order after calculating each capital gain.
For individuals and companies
Read the ruleComplex CGT assets and exceptions
Check special treatment for inherited, pre-CGT, personal-use, collectable, foreign-residency and non-arm's-length assets.
For individuals and companies
Read the ruleCGT reform from 1 July 2027
Prepare for the enacted 1 July 2027 CGT transition, including deferred pre-transition gains, valuation, indexation and discount changes.
For individuals and companies
Read the ruleRental advertising and agent fees
Advertising, management, letting and commission costs for a rental property that is rented or genuinely available for rent.
For individuals and companies
Read the ruleRental rates, body corporate charges and insurance
Eligible council rates, water charges, land tax, regular body corporate charges and insurance for an income-producing rental property.
For individuals and companies
Read the ruleRental cleaning, gardening, pest control and operating costs
Ordinary costs of maintaining a rental property that is rented or genuinely available for rent.
For individuals and companies
Read the ruleRental legal expenses
Legal costs directly connected with producing rental income, such as an action against a non-paying tenant.
For individuals and companies
Read the ruleRental loan interest and borrowing expenses
Interest and eligible borrowing costs relating to funds used for an income-producing rental property.
For individuals and companies
Read the ruleRental repairs and maintenance
Costs that restore a worn or damaged part of an income-producing rental property without replacing or reconstructing the relevant entirety.
For individuals and companies
Read the ruleRental depreciating assets
Decline in value of eligible depreciating assets used to earn residential rental income.
For individuals and companies
Read the ruleRental capital works
Construction and structural-improvement deductions for qualifying rental property capital works.
For individuals and companies
Read the ruleResidential rental travel expenses
Travel related to a residential rental property only where a statutory exception applies.
For individuals and companies
Read the ruleRental availability and vacant-land restrictions
The period and purpose for which a property is rented or genuinely available can limit rental-property deductions.
For individuals and companies
Read the ruleCurrent rental loss and negative gearing review
Check the net rental result after all income, deductible expenses, ownership shares, private use and timing adjustments.
For individuals and companies
Read the ruleResidential negative gearing reform from 1 July 2027
Classify every residential ownership interest and calculate the enacted portfolio-wide loss quarantine that begins on 1 July 2027.
For individuals and companies
Read the ruleForestry managed investment scheme deduction
Eligible payments to a qualifying forestry managed investment scheme where the statutory direct-forestry-expenditure and holding rules are satisfied.
For individuals and companies
Read the ruleTraditional security loss
A deductible loss on disposal or redemption of a qualifying traditional security under section 70B.
Browse all deductions or find the ones that match your situation.