When “vacant land” becomes a residential dwelling
Published Date: 12 Oct 2026
Recent reforms to the taxation of residential rental properties have generated significant public debate, with many commentators suggesting that negative gearing has been largely abolished. This article explains why that characterisation is inaccurate and examines the loss quarantining measures introduced by Sch 2 to the Treasury Laws Amendment (Tax Reform No. 1) Act 2026.
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- Published By: David Krunic CTA
- Published On:12 Oct 2026
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