Insights
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Australia’s new negative gearing rules introduce important considerations for inherited investment properties and changes in ownership. Learn how qualifying transfers involving deceased spouses, co-owners and relationship breakdowns may retain protected tax treatment, and why historical ownership records matter.

Australia’s proposed 2026 negative gearing reforms are expected to reshape property investment, but many economists and industry experts believe housing affordability challenges go far beyond tax policy alone. Here’s what the proposed changes could mean for investors, rental supply, property prices and long-term tax planning.