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New WA Bond Disposal Process Explained

The updated bond system officially commenced on 28 March 2026, marking the final stage of broader tenancy law reforms.

According to Consumer Protection WA, the new process is designed to streamline bond releases and reduce court involvement.

Key changes include:

Any party—tenant, landlord or agent—can initiate a bond release
All parties are notified and given time to respond
If everyone agrees, the bond is released without delay
Disputes are handled by a Commissioner instead of going straight to court

The WA Government has described the reforms as delivering a simpler and fairer system while reducing the need for court hearings.

Tighter Timeframes Put Investors “On the Clock”

While the system is more efficient, it introduces strict response deadlines that investors must manage carefully.

Under the new rules:

Parties typically have 14 days to respond to a bond release application
If no response is received, the matter is automatically escalated
Disputes move to a formal determination process

Failure to act within these timeframes can result in:

Loss of opportunity to contest claims
Delays in recovering funds
Decisions being made without full input

The shift places greater administrative pressure on landlords and property managers to respond quickly and maintain accurate records.

Commissioner Decisions Replace Court Disputes

One of the most significant changes is the move away from the court system.

Previously, unresolved bond disputes often required hearings in the Magistrates Court. Now:

Disputes are reviewed by the Commissioner for Consumer Protection
Decisions are made based on submitted evidence
Most cases are resolved without court attendance

The WA Government says this will save time and costs for both tenants and landlords.

Industry commentary from Real Estate Institute of Western Australia suggests the new model could improve consistency in outcomes, although its effectiveness will depend on adequate resourcing and processing capacity.

New Evidence Requirements Increase Compliance Risk

For property investors, the reforms raise the bar for documentation and proof.

Landlords must now:

Clearly categorise claims against the bond
Provide supporting evidence such as invoices, photos, and condition reports
Justify deductions in line with strict guidelines

Claims without sufficient evidence may be rejected.

The Commissioner will assess:

Whether the landlord is entitled to any portion of the bond
Whether claims are supported by verifiable documentation

This makes detailed property condition reports and final inspections more important than ever.

Faster Process—but Not Instant

Although the system is designed to speed up outcomes, the process still requires key steps:

Final inspection and condition reports must be completed first
Parties should attempt to agree before applying
Disputes involve submissions and review periods

Industry experts caution that rushing to lodge a bond application too early can actually delay the outcome, particularly if required steps haven’t been completed.

What the Reforms Mean for Perth Property Investors

For investors, the reforms create a mix of benefits and challenges.

Benefits

Faster resolution of straightforward bond returns
Reduced legal costs due to fewer court appearances
More consistent dispute outcomes

Risks

Strict response deadlines increase administrative pressure
Greater reliance on documentation and evidence
Potential for decisions without landlord input if deadlines are missed

The reforms effectively shift responsibility onto investors to be more organised, responsive and proactive.

How Investors Can Stay Compliant

To adapt to WA’s new bond disposal system, property investors should:

Keep detailed entry and exit condition reports
Maintain receipts and documentation for all claims
Monitor bond notifications and respond promptly
Work closely with property managers to meet deadlines
Attempt early negotiation with tenants to avoid disputes

Strong record-keeping and timely action are now essential to protecting rental income and minimising losses.

Conclusion: Simpler System, Higher Stakes

Western Australia’s new bond reforms aim to simplify the rental process and reduce legal bottlenecks. However, for property investors, the changes introduce tighter deadlines and greater accountability.

The move to a Commissioner-led system and stricter evidence requirements means that while disputes may be resolved faster, the margin for error is smaller. Investors who fail to adapt risk losing both time and money.

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The material on this page and on this website has been prepared for general information purposes only and not as specific advice to any particular person. Any advice contained on this page and on this website is General Advice and does not take into account any person’s particular investment objectives, financial situation and particular needs.

Before making an investment decision based on this advice you should consider, with or without the assistance of a securities adviser, whether it is appropriate to your particular investment needs, objectives and financial circumstances. In addition, the examples provided on this page and on this website are for illustrative purposes only.

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A Major Shift in ATO Scrutiny of Rental Properties

Rental properties remain a popular investment, but the ATO has made it clear that tax compliance in this area is under closer review. The release of Draft Taxation Ruling TR 2025/D1 in November 2025 marks a shift in how rental income and deductions are assessed, particularly for short-term and mixed-use properties.

Understanding these changes is essential to protecting returns and avoiding compliance risks.

The updated guidance reflects changing investment behaviour, the rapid growth of short-term accommodation platforms such as Airbnb, and increased ATO concern around mixed-use and holiday homes. For many property owners, these changes will directly affect how income is declared, how deductions are claimed, and how closely arrangements may be scrutinised.

What Is TR 2025/D1 and Why Has the ATO Introduced It?

TR 2025/D1 provides updated guidance on how rental income and deductions should be treated for individuals who earn rental income but are not operating a rental property business. It applies to both:

Long-term residential rentals, and
Short-term arrangements such as holiday homes and short-stay accommodation.

Importantly, TR 2025/D1 replaces the long-standing Taxation Ruling IT 2167, which had been in place since 1985 and is now withdrawn. The ATO’s new position is notably more restrictive than the previous guidance.

The ATO’s objectives are clear:

Clarify what constitutes assessable rental income
Tighten the rules around allowable deductions
Address compliance risks where properties are used for both private enjoyment and income generation

The key message for property owners is that intention, behaviour, and evidence now matter more than ever. The ATO is focusing on how a property is actually used not how it is labelled.

All Rental Income Must Be Declared

One of the clearest messages in TR 2025/D1 is that all rental income must be declared, regardless of the form or structure of the arrangement.

Assessable income includes:

Rent from long-term tenants
Short-term or holiday rental income
Income earned through agents or online platforms
Lease premiums and licence fees
Rent charged at below-market rates, including to family or friends

Charging discounted rent does not remove the requirement to declare income. While some household contributions (such as shared expenses with family members) may not be assessable, payments for the right to occupy a property will generally be treated as rental income.

Stricter Rules for Holiday Homes and Short-Term Rentals

Holiday homes and short-term rental properties are a major focus of the new guidance.

Under TR 2025/D1, a property may be classified as a “leisure facility” under section 26-50 of the ITAA 1997. Where this applies, deductions for property holding costs such as interest, council rates, and insurance may be denied unless an exception applies.

The ATO will assess whether a property is genuinely used mainly to produce rental income, based on factors including:

The number of days rented versus private use
Whether the property is available during peak demand periods
Whether rent is set at market rates
Whether bookings are genuinely accepted

Properties blocked out for personal use during school holidays or peak seasons, or priced unrealistically to discourage bookings, are at higher risk of being treated as lifestyle assets rather than income-producing investments.

Mixed-Use Properties and Apportionment of Deductions

For properties with both private and rental use, accurate apportionment of expenses is essential.

TR 2025/D1 reinforces that deductions must be claimed only to the extent they relate to earning assessable income. Private or domestic costs remain non-deductible, even if the property is rented at other times of the year.

To support compliance, the ATO has released Draft PCG 2025/D6, which outlines acceptable apportionment methods, including:

Time-based apportionment (days rented versus private use)
Area-based apportionment (where only part of the property is rented)
Combined methods for more complex arrangements

Blanket estimates are unlikely to be accepted. Claims must be supported by clear records and evidence.

ATO Compliance Approach for Holiday Homes

Draft PCG 2025/D7 introduces a risk-based compliance framework for holiday homes under section 26-50.

The ATO classifies properties into three risk zones:

Green (low risk): Mostly rented, minimal private use
Amber (medium risk): Increased personal use, some income foregone
Red (high risk): Primarily private use with limited or token rental activity

No single factor determines risk. The ATO will consider the overall pattern of use, including commercial exploitation, pricing, availability during peak periods, and the extent of private enjoyment.

Transitional Compliance Relief

The ATO has acknowledged that its views on section 26-50 were not previously public. As a result, it has provided transitional compliance relief.

The ATO will not devote compliance resources to expenses incurred before 1 July 2026, where:

The arrangement was entered into before 12 November 2025, and
The expenses relate to holiday homes now affected by section 26-50

This provides property owners with time to review and adjust their arrangements.

Practical Implications for Property Owners

These changes significantly raise the importance of:

Detailed record-keeping of rental and private use
Evidence of market-based pricing
Genuine availability for rent during peak periods
Using ATO-approved apportionment methods

Property owners who treat their properties more like holiday homes than investments should expect greater scrutiny and a higher risk of denied deductions and penalties.

Conclusion: Why Property Owners Should Act Now

The release of TR 2025/D1 and the accompanying compliance guidelines marks a clear shift in the ATO’s approach to rental properties, particularly holiday homes and short-term rentals.

Historic assumptions about deductions may no longer apply, especially where private enjoyment overlaps with income generation. Now is the time for property owners to review their rental arrangements, assess whether income and deductions align with the new guidance, and seek professional advice where uncertainty exists.

Acting early can help protect cash flow, reduce audit risk, and ensure your investment remains both tax-effective and compliant as the ATO finalises its position.

Source: ATO

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Australia Property Market Outlook 2026

Australia’s residential property market is expected to continue rising in 2026, supported by limited supply, solid demand and underlying population growth, even as affordability pressures and economic uncertainty temper growth rates. According to the latest forecasts and market commentary, prices across most capital cities are predicted to move higher, but at a more moderate pace than the rapid gains seen in 2025.

National Price Predictions

Analysts are expecting home price growth of around 6–8% nationally in 2026, following strong annual gains in 2025 and broader momentum in the housing market. This forecast assumes a relatively stable cash rate environment after several cuts in 2025 boosted borrowing capacity.

Domain’s projections suggest median values for houses and units across the combined capitals will rise further during 2026, reflecting continued buyer demand. Demand remains particularly strong in markets with population growth and structural supply constraints.

However, experts warn that housing affordability will continue to worsen because new home approvals remain well below targets needed to alleviate supply pressures potentially keeping upward price pressure in place.

Market Drivers and Risks

Key factors shaping the 2026 outlook include:

Low housing supply: Total listings across capital cities fell sharply late in 2025, underscoring tight market conditions that support pricing resilience
Population growth: Continued net migration and growth rates in many states are underpinning demand, particularly in regional and smaller capital markets.
Interest rate uncertainty: While inflation has eased somewhat, ongoing expectations of future rate moves including the possibility of increases could dampen borrowing power and slow price growth.
Government policy: First-home buyer support schemes and shared equity initiatives increase participation but can intensify competition in an already supply-constrained environment.

Home price growth is expected to remain uneven with some capitals, outer suburbs and regional centres outperforming major metros like Sydney and Melbourne, where affordability constraints bite hardest.

Regional and Capital City Highlights

Canberra is forecast to see steady price increases, reaching fresh record medians in 2026 as buyer demand persists.
Brisbane, Adelaide and Perth are among the smaller capitals expected to record stronger relative growth compared with Sydney and Melbourne.
Some analysts also identify outer suburban and regional markets as likely outperformers in 2026, as affordability constraints push buyers beyond traditional urban cores.

Despite national price growth expectations, consumer sentiment remains cautious in early 2026, with declining confidence tied to lingering concerns over interest rates, household finances and cost-of-living pressures all factors that could influence housing demand.

Western Australia Property Market: Outlook for 2026

Western Australia, and Perth in particular, has been a standout performer in recent years, and its position looks relatively strong heading into 2026.

Recent Trends and Growth

Perth’s property values have surged through 2024 and 2025, supported by high demand, low supply and strong rental conditions. Price growth in Perth has often outpaced many other capitals, with quarterly and annual increases highlighting ongoing buyer interest.

Property sentiment remains positive among investors and homebuyers in WA, with many attracted to the state’s relative affordability, rental yields and demographic growth. Surveys show a rising proportion of buyers view Perth as a preferred market for investment.

Forecast 2026 Performance

Despite strong recent gains, forecasts suggest that price growth in Perth may moderate in 2026 to a more sustainable range of about 5–8%, as rising prices and affordability limits temper the surge seen in earlier years.

Key drivers for WA’s continued performance include:

Population growth: WA continues to record one of the highest annual growth rates in Australia, sustaining housing demand.
Rental market strength: Perth’s rental vacancy rates remain tight, supporting rental yields and investor interest.
Suburban growth pockets: Outer suburbs and areas near infrastructure projects are expected to see above-average growth, particularly where transport and amenity improvements are planned.

Risks and Considerations

While WA’s housing market outlook remains broadly positive, some analysts advise caution in specific suburbs showing potential pricing stagnation or overvaluation. Investment decisions in these areas may warrant careful scrutiny.

Overall, Perth’s continued performance reflects a broader trend of smaller capital cities driving national property growth as affordability pressures shift demand away from Sydney and Melbourne.

Rentals and Affordability Pressures in 2026

Across Australia, rental markets are expected to remain tight, with rents rising further in many regions due to low vacancy rates and sustained tenant demand. Property industry commentary highlights vacancies near historic lows in several capitals and regional hubs, contributing to rental growth.

However, worsening housing affordability remains a central theme for 2026, with building approvals continuing to fall short of levels needed to meet future demand a structural issue that could keep upward pressure on both house prices and rents.

Conclusion: Balanced Growth but Continued Challenges Ahead

The 2026 Australian property market outlook points to continued price growth across most capital cities, underpinned by limited supply, structural demand and demographic trends. Despite some risks including possible interest rate pressures and ongoing affordability challenges property values are expected to move higher nationally, with smaller capitals and regional markets often outperforming larger metros.

Western Australia stands out as a resilient market, with Perth and surrounding areas forecast to sustain price increases in 2026, albeit at a slightly slower pace than recent years. The combination of population growth, tight rental markets and infrastructure-linked suburb pockets supports a generally positive outlook even as buyer sentiment remains cautious and supply constraints persist.

For buyers, sellers and investors, the key themes for 2026 will be location-specific dynamics, affordability realities, and ongoing monitoring of economic indicators that influence demand, borrowing conditions and market confidence.

Sources:

AFR
com.au
Bamboo routes
Perth Now
REIWA
Image Source: AAP / Darren England

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APRA’s New 2026 Debt-to-Income Rules – What Property Buyers and Investors Need to Know

The Australian Prudential Regulation Authority (APRA) has announced a significant shift in the way banks assess mortgage risk, introducing debt-to-income (DTI) lending limits for the first time in Australia’s history. These new rules, effective 1 February 2026, place Australia in line with countries such as New Zealand, the UK, Canada and Ireland, where DTI limits have long been a tool used to cool overheated property markets and reduce systemic financial risk.

This change is expected to reshape how both property investors and home buyers approach borrowing, particularly those who rely on higher leverage to enter the market.

What APRA Is Changing in 2026

From early 2026, banks and lenders must ensure that no more than 20% of their new quarterly mortgage lending goes to borrowers whose debt-to-income ratio is six times or higher. A DTI ratio measures the size of a loan against the borrower’s gross annual income. A ratio of six, for instance, means a borrower earning $75,000 before tax could theoretically take out a mortgage up to $450,000.

The 20% cap will apply separately to owner-occupier and investment lending. Banks will not be permitted to combine these lending categories, meaning investors will be assessed against their own lending pool. APRA has included exemptions for bridging loans and construction loans, recognising that these types of lending behave differently from standard mortgage products.

Internationally, the new Australian limit is relatively generous. New Zealand’s DTI limit sits between six and seven times income, while Ireland and Canada restrict lending far more tightly. Australia’s approach suggests a desire to curb the most aggressive forms of high-debt borrowing without dramatically restricting access to credit.

How Banks Will Apply the New Rules

The new framework requires lenders to track and manage their quarterly lending volumes, ensuring that the share of high-DTI loans remains under the 20% threshold. While banks will still be permitted to issue loans above a DTI of six, they will need to be far more selective in doing so. If a bank is nearing its cap, it may become increasingly conservative, tightening assessment criteria or prioritising applicants with stronger financial profiles.

This is not the first time APRA has stepped in to control mortgage lending risk. In 2017, it imposed temporary limits on interest-only loans, which significantly changed investor borrowing patterns. Although those limits were later lifted, they demonstrated the powerful role APRA can play in shaping mortgage behaviour. The new DTI rules represent the next phase of its prudential management strategy.

What Borrowers Can Expect Under the New DTI Cap

Borrowers with a DTI below six are unlikely to notice any change to their borrowing experience. The rules are aimed at the upper end of the risk spectrum, where households are most vulnerable to interest rate rises, income shocks or market downturns.

However, borrowers with a DTI of six or higher may find that accessing credit becomes more challenging, especially if they apply during a quarter when their bank has already used most of its high-DTI allocation. In such cases, banks may approve fewer high-DTI loans, increase interest rates for this segment, or restrict access entirely until the next quarter.

Existing mortgage holders will remain unaffected unless they wish to refinance. Even then, refinancing at a DTI above six may be more difficult depending on the chosen lender’s capacity at the time.

The Impact on Property Investors

Property investors are one of the groups most likely to feel the effect of APRA’s new lending rules. Investment loans are often larger, and many investors carry multiple mortgages, pushing their DTI ratios higher than those of owner-occupiers.

The new rules may prompt banks to be more selective with investor lending, particularly for borrowers with multiple properties or high gearing. Some investors may shift their strategies, focusing on lower-priced properties, diversifying into regional markets, or reducing leverage in order to remain eligible for finance.

While APRA’s changes are designed to reduce systemic risk, they may also unintentionally reshape investing patterns, slowing the pace of aggressive portfolio expansion and reducing the number of investors who rely heavily on high leverage.

First-Home Buyers and Market Inequality

First-home buyers often borrow at higher income multiples due to smaller deposits and less equity. For some, the DTI cap may constrain borrowing capacity, particularly in capital cities where even entry-level homes require substantial loans.

This may push certain buyers toward more affordable suburbs or regional locations. International research shows that such limits can exacerbate socio-economic divides, particularly in markets like Norway and Israel, where households have been forced into longer commutes or areas with fewer opportunities.

Although APRA’s limit is comparatively flexible, this dynamic could still emerge in Australia’s more expensive property markets.

APRA’s Broader Objective

APRA’s introduction of DTI limits signals its growing concern with household debt levels and broader financial vulnerabilities. While the regulator says it does not expect the new rules to severely restrict overall mortgage lending, the move is designed to send a clear message: high-risk borrowing must be controlled before it becomes a systemic problem.

In global markets, DTI caps have proven effective at reducing household stress and preventing sharp rises in risky debt. Australia’s adoption of this policy reflects a proactive approach to maintaining financial stability, particularly after a period of rising rates and heightened cost-of-living pressure.

What This Means for the Australian Housing Market

The new rules may gradually reduce the number of highly leveraged buyers in the market, which could slow price growth in certain segments. At the same time, competition among borrowers with lower DTI ratios may intensify. Although immediate effects on the property market may be limited, the long-term implications could include more moderate price growth, greater scrutiny from lenders, and a shift in buyer behaviour toward more affordable locations.

Source: APRA

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Foreign Investors Barred from Buying Existing Homes in Australia for Two Years

In a bid to address Australia’s housing crisis and increase housing supply, the Albanese government has introduced a two-year ban preventing foreign investors, including temporary residents, from purchasing existing homes in Australia. The policy aims to reduce competition for housing from overseas investors, thereby easing pressure on the property market. The restriction, effective from April 1, 2025, to March 31, 2027, will apply to foreign nationals living temporarily in Australia for work or study, alongside those already barred from purchasing existing properties.

In addition to the foreign investment ban, the government is focusing on addressing land banking practices. Land banking occurs when developers acquire undeveloped land, subdivide it into smaller lots, and sell it to investors rather than developing it into housing. The crackdown on this practice aims to ensure that land is used for its intended purpose—building homes for Australian families.

During the two-year ban, the government will review the effectiveness of the measure, with the possibility of extending or making it permanent. A boost of $5.7 million will also be allocated to the Australian Taxation Office (ATO) to strengthen enforcement and compliance during this period.

Impact of Foreign Investment on Australia’s Housing Market

Data from the Australian Taxation Office reveals that in the 2022-23 financial year, foreign investors made 5,360 residential real estate purchases totaling $4.9 billion, with 34% of those purchases being for existing homes. Victoria and Queensland recorded the highest number of these transactions, contributing to the ongoing pressure on the housing market.

Australia is currently facing a housing crisis driven by factors such as record migration levels, slow planning approvals, and a significant shortage of skilled workers. Housing affordability is a critical issue for voters, second only to the cost of living. The Albanese government has committed $32 billion to address the crisis, with a significant portion earmarked for its “Help to Buy” program, which is designed to assist 40,000 buyers by covering up to 40% of the cost of a home.

Government’s Plans for Housing Supply and Future Policy Directions

The government also has plans to build 1.2 million new homes by 2030. However, modelling from Deloitte Access Economics suggests that current construction rates may fall short, with only 173,000 homes completed in 2023. To meet its target, the government will need to increase the number of homes built each year to an average of 240,000—something that Australia has only achieved twice in the past.

In response, the Coalition has proposed allowing first-home buyers to access up to $50,000 from their superannuation funds for home deposits, as well as a $5 billion investment in infrastructure at housing development sites. They have also promised a two-year ban on temporary residents purchasing existing homes if elected.

Treasurer Jim Chalmers described the foreign investment restrictions as “minor but meaningful,” aiming to reduce competition from foreign investors and ensure more properties are available to Australian buyers.

Crackdown on Land Hoarding and Increased Compliance Measures

In an effort to address land banking, the government is ramping up its focus on ensuring that foreign-owned land is developed within the required timeframes. The government has already implemented measures to limit foreign investment in existing homes, including restrictions on foreign ownership in new developments and an annual vacancy fee for properties left vacant for extended periods. Furthermore, the government is allocating an additional $8.9 million over four years to the ATO to bolster its efforts to combat land hoarding.

Conclusion

The Albanese government’s two-year ban on foreign investors purchasing existing homes represents a significant step toward addressing Australia’s ongoing housing crisis. By cracking down on land banking and enforcing stricter compliance measures, the government hopes to free up more land for housing development and improve affordability for Australian residents. However, the challenge remains in ensuring that new homes are built at the required pace to meet the growing demand. As the housing crisis continues to dominate national discussions, both government and opposition parties are working to present policies that will alleviate the burden on Australian homebuyers.

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ATO Targets Landlords

Data matching is already a widely employed practice in the rental sector. In August, the Australian Taxation Office (ATO) obtained property management data from software companies, covering 2.3 million landlords, building on an initiative that began in May 2021.

The ATO expressed interest in reviewing rental bond data as it enables the identification and rectification of taxpayers who fail to lodge their returns or report their tax obligations accurately. The ATO stated, “The rental bond data-matching program will allow us to identify and address tax risks.” It emphasized that taxpayers with rental properties may neglect to submit tax returns or rental property schedules by the designated due dates.

Additional concerns raised included landlords who either omitted or inaccurately reported income and deductions in their rental property schedules or income tax return labels, or incorrectly calculated the cost base elements when determining the net capital gain or loss of their rental property.

Furthermore, the ATO intends to use this data to scrutinize non-resident landlords, ensuring compliance with conditions related to foreign investment approvals, property use, and vacancy fees.

The ATO outlined the program’s objectives, which include identifying and educating individuals and businesses who may fail to meet registration or lodgment obligations. It aims to assist them in lodging their income tax returns, accurately reporting assessable income from rental properties, correctly claiming associated rental deductions, and ensuring compliance with capital gains tax obligations.

The data to be collected includes the names, addresses, phone numbers, and bank account details of landlords, tenants, and managing agents. Additionally, the ATO will collect rental bond transaction data, including property addresses, lease periods, commencement and expiration dates, bond amounts, rent payable, and payment frequencies. Property characteristics such as dwelling type, number of bedrooms, and bond numbers will also be captured, along with details of lodgment dates, statuses, refund amounts, and unclaimed bonds.

The ATO’s data-matching process incorporates over 60 identity-matching techniques to ensure accurate identification of taxpayers based on third-party data. The ATO anticipates that the rental bond data will meet a high standard, as state and territory tenancy laws are administered through advanced computer systems. The data will generally be retained for a period of seven years, though this duration may be extended based on ongoing reviews conducted at intervals not exceeding seven years.

Additional Rental Data Matching by the ATO

Audit issues that may arise include the following:

Repairs vs. Improvements: There is often ambiguity between work that qualifies as a genuine repair (which is tax-deductible in the short term) versus work deemed an improvement (which is typically deductible over time). Even when work constitutes a genuine repair, it may not be deductible if conducted immediately after property acquisition and before tenants occupy the property.
Bond Retentions: If part of a rental bond is withheld due to tenant-caused damage, the retained amount must be declared as assessable income. The cost of repairs associated with the damage is generally deductible.
Interest Deductibility: Interest on loans used to acquire an income-producing property, or any other investment asset, is deductible, provided the property is being leased or is available for lease. However, if the loan is secured against an investment property to pay off the mortgage on a primary residence or for personal expenditures (e.g., purchasing a car or funding a holiday), the interest becomes non-deductible. The purpose of the borrowed funds determines interest deductibility.
Availability of Holiday Homes for Rent: If a holiday home is not exclusively used for rental purposes, and is used by family or friends at reduced or no charge, issues may arise regarding the apportionment of expenses. Advertising a property at an unrealistic price does not qualify as genuinely making it available for rent, which impacts the apportionment of expenses.
Inherited Property: A variety of capital gains tax (CGT) issues may emerge when selling an inherited property, especially if it has been used for rental purposes.

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New WA Bond Disposal Process Explained

A Major Shift in ATO Scrutiny of Rental Properties

Australia Property Market Outlook 2026

APRA’s New 2026 Debt-to-Income Rules – What Property Buyers and Investors Need to Know

Foreign Investors Barred from Buying Existing Homes in Australia for Two Years

ATO Targets Landlords