Understanding the 2026 negative gearing reform
Plain-English explainers — not tax advice — on the biggest change to Australian rental property tax in a generation. Start with the overview, or jump straight to the term you're trying to understand.
The 2026 negative gearing reform, explained
What actually changed, when it took effect, and the two-camp system every established-dwelling investor now falls into. The overview to read first.
TermWhat does "grandfathered" mean?
If your contract was signed before 12 May 2026, 7:30pm AEST, here's exactly what stays the same — indefinitely.
TermQuarantined rental losses, explained
What quarantining actually restricts, when it starts to bite, and what happens to a loss you can't use yet.
TermThe new build exemption
Why brand-new dwellings sit outside the reform entirely, regardless of when you buy one.
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