Negative gearing

YOUR MORTGAGE BROKER PROPERTY INVESTOR INSIGHTS Australia’s Biggest Property Tax Shakeup in 30 Years A complete investor guide to the 2026–27 Federal Budget CGT and negative gearing reforms With real numbers, three case studies, an interactive tax calculator, and eight strategies to protect your wealth. 📅 June 2026 Edition ⏱ 12 min read ⚠️ 2026 Budget Special Not yet law — subject to Parliament IN THIS EDITION The changes at a glance On 12 May 2026 at 7:30pm AEST, the Federal Government’s 2026–27 Budget fundamentally altered the landscape for Australian property investors. Two pillars of property investment tax strategy — negative gearing and the 50% capital gains tax discount — are being significantly wound back. Here’s what’s changing, when, and for whom. Negative gearing explained — before and after Negative gearing occurs when your investment property’s costs — mortgage interest, rates, insurance, maintenance, depreciation — exceed the rent you collect, producing a net rental loss. Under the old rules, this loss could be deducted against any income source, including your salary, cutting your tax bill immediately. After the Budget is approved by Parliament, there will be changes to pre and post-established properties. Capital gains tax — the new rules with real numbers The current 50% CGT discount means investors only pay tax on half their capital gain when they sell a property held for more than 12 months. From 1 July 2027, this discount is replaced with two new mechanisms that work together. Case studies — how three investor types are impacted Number of case studies how the new rules impact your investment.  Accordion Title Accordion Content