Learn

• The 50% CGT discount, and what changes from 1 July 2027Sell an investment property today after holding it more than 12 months and the 50% CGT discount still applies. From 1 July 2027, most existing residential properties move to a different system. Here's how each one works.
• Negative gearing, quicklyA negatively geared property costs more to hold than it earns, and the loss offsets your other taxable income. Here's the short version and where to read the full mechanics.
• LVR and equity, quicklyLoan-to-value ratio is your loan as a percentage of the property's value. The lower it is, the more equity you're sitting on, and the more borrowing power that equity can unlock.
• Depreciation, quicklyDepreciation splits into the building itself (Division 43) and the plant and equipment inside it (Division 40), and the rules for claiming each differ, especially on a second-hand property.
• What counts as a CGT eventSelling isn't the only trigger for capital gains tax on a rental property: transferring it, changing ownership structure, or losing it can all count as a CGT event.
• Land tax, quicklyLand tax is a state tax on the unimproved value of land you own above a threshold. It's separate from council rates, and the threshold and rate both differ by state.