AU Australia property term
Negative Gearing
Australia-wide
Plain-English definition
A tax position where deductible rental-property expenses exceed the rental income earned, producing a net rental loss.
Why this matters to a foreign buyer
A tax deduction does not make a cash loss profitable. Tax treatment depends on ownership and residency, and the ATO says reforms are due from 1 July 2027, so check the rules for the relevant tax year.
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