August 2026 · Property investors
Investment property tax:
questions before you buy.
Ownership, finance and record-keeping choices begin before settlement. Tax should inform the decision, not replace the commercial, legal and lending analysis.
Before signing
Separate ownership,
borrowing and purpose.
Discuss who will own the property, how income and costs will be shared, how the borrowing will be used and what may happen if circumstances change. Legal ownership usually drives the reporting of rental income and expenses; a private agreement cannot casually rewrite it.
Loan purpose matters. Redrawing or mixing private and investment use can complicate interest calculations, so keep borrowing pathways and bank accounts clear.
Annual income and costs
Keep managing-agent statements, rent records, loan statements, rates, insurance and evidence for repairs, maintenance and other expenses.
Capital items
Repairs, improvements, depreciating assets and capital works can have different timing and record requirements.
Future CGT
Retain contracts, duty, legal fees and improvement records throughout ownership and after disposal for the required period.
Private use and availability
Document how the
property was used.
Expenses may require apportionment where a property is used privately, rented below market rates or only genuinely available for rent for part of the year. Keep advertising, tenancy and occupancy evidence.
The ATO’s current rental property guide explains rental income, categories of expenses, apportionment and records. Read the ATO rental properties guide ↗
General information only
Get advice before
the structure is locked in.
Property decisions may also require legal, lending and financial advice from appropriately qualified advisers.