New ATO Guidance on Rental Properties: TR 2025/D1, PCG 2025/D6 & D7
By Mark Morris
1h 29m CPD time
Difficulty: ADVANCED
Explore the latest ATO guidance on rental properties and understand key updates from TR 2025/D1, PCG 2025/D6 and D7.
In this session, we cover:
TR 2025/D1 is new draft ruling on rental income and deductions (including apportionment of deductions where property has mixedrental and private use)
Key feature is change in approach to holiday homes
Will apply s. 26-50 to deny ownership and maintenance expenses unless holiday home is ‘mainly’ used to derive rental income
PCG 2025/D6 issued to clarify how apportionment of expenses can be calculated on rental property
PCG 2025/D7 issued to assist individuals self-assess their risk of s. 26-50 applying