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• The 50% CGT discount, and what changes from 1 July 2027

  Sell an investment property today after holding it more than 12 months and the 50% CGT discount still applies. From 1 July 2027, most existing residential properties move to a different system — here's how each one works.

• Negative gearing, quickly

  A negatively geared property costs more to hold than it earns, and the loss offsets your other taxable income — here's the short version and where to read the full mechanics.

• LVR and equity, quickly

  Loan-to-value ratio is your loan as a percentage of the property's value — the lower it is, the more equity you're sitting on, and the more borrowing power that equity can unlock.

• Depreciation, quickly

  Depreciation splits into the building itself (Division 43) and the plant and equipment inside it (Division 40) — and the rules for claiming each differ, especially on a second-hand property.

• What counts as a CGT event

  Selling isn't the only trigger for capital gains tax on a rental property — transferring it, changing ownership structure, or losing it can all count as a CGT event.

• Land tax, quickly

  Land tax is a state tax on the unimproved value of land you own above a threshold — separate from council rates, and the threshold and rate both differ by state.