Property & Investment Tax
Support with rental property tax, capital gains tax (CGT) and the complex tax considerations of property ownership, subdivision, and portfolio investment.
Who this service is for Audience
Property is one of the biggest financial commitments most Australians make. This service is designed for:
Residential Rental Property Owners: Landlords with one or multiple investment properties seeking to optimize cash flow and claim all permissible expenses.
Property Sellers Facing Capital Gains Tax: Individuals or couples selling an investment property, former home, or inherited property who need accurate CGT calculations.
Property Developers & Subdividers: Clients embarking on dual-occupancy builds, land subdivisions, or commercial renovations requiring margin scheme or income vs capital analysis.
Prospective Property Buyers: Investors seeking guidance on the most tax-effective ownership structure (individual, joint tenants, tenants-in-common, company, or discretionary trust) before signing contracts.
Common problems we solve Solutions
The ATO scrutinizes rental property claims more than almost any other category. We ensure compliance while protecting your financial return:
Repairs vs Initial Capital Improvements: Clarifying the strict tax difference between deductible immediate repairs versus capitalized renovations that must be depreciated over time.
The 6-Year Main Residence Exemption: Navigating the CGT rules when moving out of your home and renting it out, avoiding unexpected tax surprises.
Interest Apportionment on Refinanced Loans: Correctly separating deductible investment borrowings from private redraws or mixed-purpose offset accounts.
Maximising Building & Plant Depreciation: Integrating quantity surveyor depreciation reports (Division 40 & 43) to unlock thousands in non-cash tax deductions.
What is included Scope
Annual Rental Property Schedules: Detailed income, body corporate, council rates, water, insurance, property management fees, and interest reconciliation.
Capital Gains Tax Cost Base Reconstruction: Including acquisition costs, stamp duty, legal fees, capital improvements, and holding costs where applicable.
CGT Concession & 50% Discount Application: Ensuring qualifying assets receive the full statutory 50% CGT general discount.
Year-Round Property Tax Queries: Direct advice whenever you negotiate a lease, carry out emergency repairs, or consider refinancing.
How the process works Process
Data Collection
Send annual agent statements, loan interest summaries, and council/water receipts via our simple checklist.
Detailed Calculation
We verify all deductible components, cross-check depreciation reports, and compute net rental position or CGT liability.
Review & Strategy
We walk you through the numbers, lodge with the ATO, and discuss actionable tax planning for future financial years.
Frequently asked questions FAQs
Negative gearing occurs when the deductible expenses of owning an investment property (such as mortgage interest, council rates, management fees, and depreciation) exceed the rental income generated. In Australia, this net rental loss can generally be offset against your other taxable income (such as salary or business income), reducing your overall tax liability.
If you move out of your primary place of residence and rent it out, you can choose to continue treating the dwelling as your main residence for capital gains tax purposes for up to 6 years, provided you do not nominate another property as your main residence for that same period. If you sell within that timeframe, the gain may remain completely tax-free.
In almost all cases involving properties built after 1987 or renovated substantially, yes. A professionally prepared depreciation schedule provides significant non-cash deductions across the building structure (Division 43) and eligible plant/equipment (Division 40), often saving investors thousands of dollars annually in tax.
Always before signing the contract of sale. Once contracts are executed, altering ownership names or structures triggers stamp duty in Victoria and potential CGT. We analyze your long-term plan (wealth accumulation, asset protection, land tax thresholds) to recommend the right vehicle upfront.
Enquire about property tax
Have an investment property, upcoming sale, or CGT question? Share your details and Steven will get back to you promptly.
Prefer to speak with someone directly?
Call Steven on 0435 030 878 or email steven@structurepartners.com.au.