Rental Property and Taxation: An Australian Investor's Guide, 4th Edition

1 The purchase 1

2 The tax return 9

3 Variations of tax instalment deductions 25

4 The sale 29

5 The goods and services tax 33

6 Capital gains tax and rental properties 37

7 Decline in value revisited 49

8 Construction cost write-off 71

9 Interest 73

10 Interest-only loans: a strategy 79

11 Split loans 81

12 Negative gearing 85

13 Positive gearing 93

14 Repairs and maintenance 97

15 A letter to an agent 105

16 Other tax matters 113

17 Losses on rental property 121

18 Structures and ownership 133

19 Hybrid trusts 137

20 Record keeping 143

21 Preparing your tax return 151

22 Technical matters 157

23 Land tax 179

Conclusion 185

Appendix A: Deduction checklist 187

Appendix B: Pro forma agent's statement summary 190

Appendix C: Pro forma agent's rental statement 191

Appendix D: Pro forma decline in value schedule 192

Appendix E: After-tax cost of interest 193

Index 195