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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.

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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)

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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)

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