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The ATO has published a factsheet entitled "National Rental Affordability Scheme - refundable tax offset and other taxation issues". The National Rental Affordability Scheme is a 2007 Federal Election Commitment designed to encourage large-scale investment in affordable housing. The NRAS offers tax and cash incentives to providers of new dwellings on the condition that they are rented to low and moderate income households at 20% below market rates.

For a copy of the factsheet, go here.

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