Rate impact
Model repayments before the next rate move
Turn rate news into a repayment, borrowing-power or refinance scenario.
Short answer
The 2026 tax reforms change the treatment of some residential property losses and capital gains from 1 July 2027. They do not make one ownership structure or property type automatically better.
Before relying on a strategy article, check:
- When the ownership interest was last acquired.
- Whether the property meets the Act's definition of a new residential dwelling.
- Whether losses will be quarantined and what income they can offset.
- Whether an asset held on 30 June 2027 needs a transition valuation or apportionment.
- How the rules apply to an individual, partnership, trust, company or superannuation fund.
- Whether main-residence, affordable-housing or small-business rules apply.
- Cash flow before tax, including interest, vacancy, insurance, maintenance and land tax.
New SMSF limited recourse borrowing arrangements for real property also change from 10 August 2026. Read the SMSF property borrowing update and obtain arrangement-specific advice before assuming a residential acquisition can be financed through a fund.
Do not buy, sell, transfer or restructure an asset solely from a generic tax comparison. Transaction costs, duty, CGT, lending rules and legal consequences can outweigh an apparent tax difference.
Sources
- Treasury Laws Amendment (Tax Reform No. 1) Act 2026, checked 10 July 2026.
General information disclaimer
This checklist is general information only. It is not tax, legal, financial, credit or investment advice and does not recommend any property, structure or transaction.
RealEstateCalc Editorial
Property & Finance ResearchThe RealEstateCalc editorial team researches and writes about Australian property, finance, and tax topics. All content is fact-checked against official sources including the ATO, state revenue offices, ASIC Moneysmart, and the RBA.
Related Calculators
Negative Gearing Calculator
Model 2026-27 rental income, expenses, an indicative tax effect and after-tax holding cash flow. General information only, not a tax assessment.
PropertyCapital Gains Tax Calculator
Estimate a simplified taxable capital gain and indicative tax effect for Australian investment property. This is not a tax-return calculation.
PropertyRental Yield Calculator
Calculate gross rental yield, net rental yield and cash flow for an Australian investment property after vacancy, land tax, loan interest and annual costs.
PropertyRelated Articles
Negative Gearing and CGT Reform: What the 2026 Act Does
A corrected guide to the enacted 2026 negative gearing and CGT changes, including the different transition rules that apply to each measure.
Negative Gearing Reform and Housing: What Modelling Can Show
A cautious explanation of why modelled price and rent effects are scenarios rather than forecasts of the enacted 2026 tax reforms.
CGT Reform from 1 July 2027: Why Simple Examples Can Mislead
Why post-2027 CGT estimates need acquisition timing, a 1 July 2027 transition value or apportionment, indexation and minimum-tax checks.
Ready to try the Negative Gearing Calculator?
Use the calculator to model an indicative estimate from the assumptions you enter.
What moved in Australian property this week — in your inbox Sunday.
RBA decisions, clearance rates, policy shifts and the calculators that dropped. Two-minute read, no filler.
Free. No spam. Unsubscribe anytime.