MasterNuggets with Meng: Negative Gearing Under the New Rules
By Meng Lee
1h 3m CPD time
Work through a practical case study to understand the new negative gearing rules, legislated after being announced in the Federal Budget 2026-27, and advise clients with confidence.
In this session, we cover:
Negative Gearing Rules (s 26-155 of ITAA97)
Exceptions
Definition of Residential Dwelling (s 26-160)
Unit Trusts
Holiday House (TR 2026/1)
Family Arrangements (TR 2026/1)