Articles
Tax changes, cash flow, planning rules and adding a dwelling. Written by Anthony Simon.
Under the Bill before Parliament, a finished home can still count as a new build for negative gearing if bought within 24 months of its first certificate of occupancy.
From 1 July 2027, negative gearing on residential property is limited to new builds. What changes, who is affected, and which properties keep the current rules.
A duplex that replaces one house is on the government's list of eligible new builds. A granny flat follows the house it sits with. What the negative gearing changes mean, where the law stands, and a real two-dwelling example.
