Essential rental property issues presentation

Member Price: Free

Non Member Price: Free

Publication date: 25 Sep 07

Source: SOUTH AUSTRALIAN DIVISION, TAXATION INSTITUTE OF AUSTRALIA

Abstract:

This presentation covers the main taxation issues with respect to the ownership of rental properties. Topics covered include:

  • recognition of rental income
  • interest deductions for negatively geared properties
  • repairs or capital expenditure
  • tax depreciation - what is depreciable, who is entitled to deductions, Commissioner's rates review
  • building depreciation
  • prepayments
  • carrying on a business of renting. 

Author profile:
Gregory Martin FTIA
Greg is an executive director with Ernst & Young.
Current at 23 July 2007

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