Core mechanics of Australian property investment: negative gearing, stamp duty, depreciation, and land tax.
Key Takeaways Negative gearing occurs when the deductible costs of holding an investment property exceed the gross rental income it generates. Net rental losses can be offset directly against your…
Key Takeaways Stamp duty (transfer duty) is the single largest upfront transaction cost for Australian property investors, adding 3.5% to 5.5% to the purchase price. Investor purchases generally do not…
Key Takeaways Division 43 (Capital Works) allows a 2.5% annual deduction on the original construction cost of the building structure over 40 years. Division 40 (Plant and Equipment) covers removable…
Key Takeaways Land tax is an annual state levy calculated solely on the aggregate unimproved land value of all taxable properties you own in a single jurisdiction. Your primary place…
