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Property investing

Negative gearing and the 2026-27 reform, capital gains tax, depreciation, and state-by-state land tax and short-stay levies behind the Invest hub. Every figure is drawn from this graph of claims, each traced to a specific, actually-fetched government or regulator source. This page is generated directly from that graph, not maintained separately from it. See the full knowledge base for other subjects.

How this works

Delora fetches primary sources — government departments, regulators and authoritative registers — archives them with a content hash, and extracts specific, citable claims from them. Guide pages and tools read from these claims rather than having figures typed directly into prose, so every figure a reader sees links back to where it came from and when it was last verified. A monitor re-fetches each source and flags genuine content changes for review — nothing is republished automatically.

Source catalogue (69 sources)

Every source in this subject, grouped by issuing authority.

ACT Government

Ending a tenancy for landlords | ACT Governmentretrieved 8 Aug 2026 · webpage · tier 1

ACT Revenue Office

Foreign ownership surcharge for land tax | ACT Revenue Officeretrieved 7 Aug 2026 · webpage · tier 1
Short-term rental accommodation levy | ACT Revenue Officeretrieved 11 Aug 2026 · guidance · tier 1

Allianz Australia

Landlord Insurance | Allianz Australiaretrieved 20 Aug 2026 · webpage · tier 2

Australian Building Codes Board (National Construction Code)

Building classificationsretrieved 18 Aug 2026 · Government guidance · tier 1

Australian Competition and Consumer Commission (ACCC)

Specialist disability accommodation contractsretrieved 18 Aug 2026 · Government guidance · tier 1

Australian Government Treasury

Negative Gearing and Capital Gains Tax Reform | Budget 2026-27retrieved 11 Aug 2026 · budget_factsheet · tier 1

Australian Taxation Office

Capital expenses | Australian Taxation Officeretrieved 11 Aug 2026 · guidance · tier 1
Interest expenses | Australian Taxation Officeretrieved 11 Aug 2026 · guidance · tier 1
How to claim rental expenses | Australian Taxation Officeretrieved 11 Aug 2026 · guidance · tier 1
Repair and maintenance expenses | Australian Taxation Officeretrieved 11 Aug 2026 · guidance · tier 1
Second-hand depreciating assets | Australian Taxation Officeretrieved 11 Aug 2026 · guidance · tier 1

Commercial finance broker industry sources (commercial; corroborated across several)

Boarding House Loans (industry-reported lending practice)retrieved 18 Aug 2026 · Commercial informational article · tier 3

Consumer Affairs Victoria

Notice to vacate in rental propertiesretrieved 18 Aug 2026 · Government guidance · tier 1
Paying for utilities and servicesretrieved 20 Aug 2026 · webpage · tier 1
Smoke alarms and fire safety | Consumer Affairs Victoriaretrieved 20 Aug 2026 · webpage · tier 1
Bond amounts and paying a bond | Consumer Affairs Victoriaretrieved 8 Aug 2026 · webpage · tier 1

Consumer Protection WA

Consumer and Business Services SA

Bonds FAQs | Consumer and Business Servicesretrieved 8 Aug 2026 · webpage · tier 1

Consumer, Building and Occupational Services (CBOS), Tasmania

Owner ending a lease | CBOS Tasmaniaretrieved 8 Aug 2026 · webpage · tier 1

Department of Transport and Planning (Victoria)

Victoria's Gas Substitution Roadmapretrieved 20 Aug 2026 · webpage · tier 1
Single home coderetrieved 20 Aug 2026 · webpage · tier 1
Small second homesretrieved 20 Aug 2026 · webpage · tier 1

Duo Insurance

Does Landlord Insurance Cover Loss of Rent? | Duo Insuranceretrieved 20 Aug 2026 · webpage · tier 2

Hume City Council (Victoria)

Boarding houses and rooming houses fact sheetretrieved 18 Aug 2026 · Government guidance · tier 1

Magistrates Court of Tasmania

NSW Civil and Administrative Tribunal (NCAT)

NSW Department of Planning, Housing and Infrastructure

NSW Government

NSW Government (legislation, via AustLII)

NT Government (Consumer Affairs)

A Guide to Renting in the Northern Territoryretrieved 18 Aug 2026 · Government guidance · tier 1

Northern Territory Consumer Affairs

Premier of Victoria

Making Victorian Rentals Safer | Premier of Victoriaretrieved 20 Aug 2026 · webpage · tier 1

Queensland Civil and Administrative Tribunal (QCAT)

Queensland Revenue Office

Land tax rates for absentees | Queensland Revenue Officeretrieved 11 Aug 2026 · rates_table · tier 1

Residential Tenancies Authority (QLD)

Rental bonds fact sheet | Residential Tenancies Authorityretrieved 8 Aug 2026 · webpage · tier 1
Disputed bond refund | Residential Tenancies Authorityretrieved 8 Aug 2026 · webpage · tier 1

Residential Tenancies Authority (Queensland)

Rooming accommodation coverage fact sheetretrieved 18 Aug 2026 · Government guidance · tier 1

Revenue NSW

What is surcharge land tax? | Revenue NSWretrieved 11 Aug 2026 · guidance · tier 1
How trusts are assessed for land tax | Revenue NSWretrieved 11 Aug 2026 · guidance · tier 1

RevenueSA

2026-27 Land tax rates and thresholds | RevenueSAretrieved 11 Aug 2026 · rates_table · tier 1

SA Government (Consumer and Business Services)

Guide for rooming house proprietorsretrieved 18 Aug 2026 · Government guidance · tier 1

South Australian Civil and Administrative Tribunal (SACAT)

State Revenue Office Tasmania

State Revenue Office Victoria

Suncorp Group

Tasmania State Emergency Service (TasALERT)

Fact Sheet 10: Landlord insurance | TasALERTretrieved 20 Aug 2026 · webpage · tier 1

Tasmanian Government (Office of Parliamentary Counsel)

Residential Tenancy Act 1997 (Tas) — Part 4A boarding premisesretrieved 18 Aug 2026 · Legislation · tier 1

Territory Revenue Office, Northern Territory

Thunderman Electrical (licensed electrical services provider)

WA Department of Treasury and Finance

About land tax | Western Australian Governmentretrieved 11 Aug 2026 · guidance · tier 1

WA Government (Consumer Protection)

Boarders and lodgers reviewretrieved 18 Aug 2026 · Government guidance · tier 1

Active claims (78)

Every claim in this subject currently powering a guide, with its confidence and last verification date.

The ACT has no foreign-purchaser surcharge on conveyance duty itself — foreign buyers pay the same duty rates as any other buyer. However, a foreign owner of ACT residential land pays a separate land tax surcharge of 0.75% of the property's Average Unimproved Value per year, in addition to any land tax otherwise payable, effective from 1 July 2018.confidence: authoritative · last verified 7 Aug 2026 · jurisdiction ACT
For an ACT periodic tenancy, a landlord ending it because they or an immediate family member genuinely intends to live in the property, or because the property is being sold, must give 8 weeks' notice (with proof, e.g. a statutory declaration or sale contract). Ending it for major repairs or rebuilding that the tenant cannot remain present for requires 12 weeks' notice (with proof, e.g. quotes or building plans).confidence: authoritative · last verified 8 Aug 2026 · jurisdiction ACT
The ACT's maximum rental bond is the first 4 weeks of rent payable under the tenancy agreement.confidence: authoritative · last verified 8 Aug 2026 · jurisdiction ACT
The ACT's Short-Term Rental Accommodation Levy is 5% of the total booking amount (booking fees and taxes, excluding credit-card fees) for stays of 28 continuous days or less, for bookings made from 1 July 2025 -- rising to 7.5% from 1 July 2027. It's paid by the booking service provider that facilitates the booking; direct bookings made straight with the owner or occupier, without a booking platform, are not subject to it.confidence: high · last verified 11 Aug 2026 · jurisdiction ACT
ACT tenancy disputes under the Residential Tenancies Act 1997 are resolved by the ACT Civil and Administrative Tribunal (ACAT).confidence: authoritative · last verified 8 Aug 2026 · jurisdiction ACT
Under the National Construction Code, a boarding house, guest house or hostel with a floor area under 300 square metres and ordinarily fewer than 12 residents is classified as a Class 1b building — it stays residential in character but is subject to fire-separation and other requirements beyond an ordinary house. A boarding house larger than these limits is instead classified as Class 3, a materially more stringent commercial-grade residential-building standard.confidence: authoritative · last verified 18 Aug 2026 · jurisdiction AU
The ACCC warns that some Specialist Disability Accommodation (SDA) developers market investments using claims about the future without reasonable grounds — terms like "government-backed", "NDIS-backed" or "guaranteed income from NDIS funding" — and states plainly that no government agency guarantees payment for SDA properties. It also flags unfair contract terms in this sector: being locked into using a specific, often inflated-fee service provider, first-right-of-refusal clauses restricting an investor from working with competitors, and significant exit fees or lock-in terms. The ACCC, ASIC, the NDIA and the NDIS Quality and Safeguards Commission jointly monitor this sector.confidence: authoritative · last verified 18 Aug 2026 · jurisdiction AU
In NSW, a "general boarding house" under the Boarding Houses Act 2012 is premises providing beds, for a fee, to 5 or more residents (not counting any proprietor, manager or their relatives); an "assisted boarding house" covers premises accommodating 2 or more residents with additional support needs. A "registrable boarding house" of either kind must be registered and is subject to council inspection.confidence: authoritative · last verified 18 Aug 2026 · jurisdiction AU
In the Northern Territory, rooming agreements are explicitly excluded from the Residential Tenancies Act 1999 — standard NT tenancy protections and obligations do not apply to a rooming arrangement the way they do to an ordinary tenancy. Boarding houses are a permitted use in Multiple Residential (MR) zones under the Planning Act 1999.confidence: high · last verified 18 Aug 2026 · jurisdiction AU
In Queensland, "rooming accommodation" — including boarding houses — is covered by the Residential Tenancies and Rooming Accommodation Act 2008, administered by the Residential Tenancies Authority (RTA), regardless of resident count. Separately, a boarding house may also be a "residential service" requiring its own registration and accreditation with the Department of Housing and Public Works under the Residential Services (Accreditation) Act 2002 — two separate regimes that can both apply to the same building.confidence: high · last verified 18 Aug 2026 · jurisdiction AU
In South Australia, any premises with 2 or more rooms let for residential occupation is a "rooming house" under the Residential Tenancies Act 1995. Once a premises has 5 or more lettable rooms it becomes a "designated rooming house", and the proprietor must register with Consumer and Business Services (CBS).confidence: authoritative · last verified 18 Aug 2026 · jurisdiction AU
In Tasmania, "boarding premises" under Part 4A of the Residential Tenancy Act 1997 means a room occupied as a resident's principal home where the bathroom, toilet or kitchen is shared with other residents. Premises with fewer than 3 boarding rooms where the owner lives in the same building, premises where a tenant sub-lets rooms, and premises occupied mainly by university or TAFE students are specifically excluded from this definition.confidence: authoritative · last verified 18 Aug 2026 · jurisdiction AU
In Victoria, a rooming house is defined under the Residential Tenancies Act 1997 as a building with rooms let to 4 or more residents. Proprietors must register the rooming house with the local council under the Public Health and Wellbeing Act 2008, and must meet the Residential Tenancies (Rooming House Standards) Regulations 2023 covering privacy, safety, security and amenity.confidence: authoritative · last verified 18 Aug 2026 · jurisdiction AU
Western Australia is the only state that gives boarders and lodgers no rights under its Residential Tenancies Act 1987 at all — they rely only on common law and the Australian Consumer Law. Separately, boarding premises accommodating 6 or more people must be registered with local government and comply with planning and health regulations.confidence: high · last verified 18 Aug 2026 · jurisdiction AU
Financing a rooming/boarding house is informally reported to work differently depending on scale: smaller properties (commonly under 6 rooms) are sometimes financed closer to standard residential terms, while larger or commercially-zoned properties typically require specialist commercial lending at a lower loan-to-value ratio (informally reported around 60-70%, versus up to 80-90% for a standard home loan). Lenders commonly discount the assessed rental income used for serviceability (informally reported around 80% of projected rent) to account for vacancy and turnover risk. These are informally reported market practices, not official lender policy — confirm actual terms directly with a broker experienced in this asset class.confidence: medium · last verified 18 Aug 2026 · jurisdiction AU
Individuals, trusts and partnerships who hold a CGT asset (including an investment property) for at least 12 months before selling can currently reduce their taxable capital gain by 50% -- the CGT discount, introduced in 1999. This discount applies in full to any gain that accrues before 1 July 2027, and continues to apply indefinitely (as one of two choices, alongside indexation and the minimum tax) for investors who buy an eligible new build.confidence: high · last verified 11 Aug 2026 · jurisdiction Federal
A taxpayer's main residence (home) is generally fully exempt from capital gains tax while they live in it, and this exemption is unaffected by the 2026-27 Budget's negative gearing and CGT reforms. If an owner moves out and rents the property, they can still treat it as their main residence -- fully CGT-exempt -- for up to 6 years after moving out (the 'six-year rule'), provided they don't treat any other property as their main residence at the same time; if they don't rent it out at all after moving out, the exemption can continue indefinitely on the same condition. This matters for 'accidental' investors converting a former home into a rental.confidence: high · last verified 11 Aug 2026 · jurisdiction Federal
From 1 July 2027, the 50% CGT discount is replaced -- for capital gains accruing after that date, on assets other than eligible new builds -- with CPI cost-base indexation (calculated similarly to the regime that applied 1985-1999) plus a 30% minimum tax rate on the real (inflation-adjusted) capital gain. This applies to individuals, trusts and partnerships, and broadly to all CGT assets held 12+ months (property and shares alike), not just property. It does not apply to widely held trusts (e.g. most managed investment trusts) or superannuation funds, including SMSFs. The 30% minimum tax is a floor: if an investor's marginal rate applied to the real gain already produces 30% or more, it has no extra effect. Recipients of means-tested income support (e.g. the Age Pension, JobSeeker) are exempt from the minimum tax if they receive a payment in the year the gain is realised. Legislated via the Treasury Laws Amendment (Tax Reform No. 1) Act 2026.confidence: high · last verified 11 Aug 2026 · jurisdiction Federal
For a CGT asset (other than a new build) owned before 1 July 2027 and sold after that date, the gain is split for tax purposes: the portion that accrued before 1 July 2027 keeps the old 50% discount treatment, based on the asset's determined value at 1 July 2027 (either a professional valuation or an ATO apportionment formula based on the asset's growth rate over its holding period); the portion accruing after that date is taxed under cost-base indexation plus the 30% minimum tax, using the asset's 1 July 2027 value as its new cost base. There is no CGT impact at all until the asset is actually sold (realisation basis) -- holding an asset through the transition creates no tax event by itself.confidence: high · last verified 11 Aug 2026 · jurisdiction Federal
Since the 9 May 2017 Federal Budget, an investor generally can't claim depreciation on second-hand ('previously used') plant-and-equipment depreciating assets in a residential rental property -- e.g. an existing dishwasher, carpet or air conditioner already in the property when purchased. The exceptions: the asset was acquired before 7:30pm AEST 9 May 2017 and installed before 1 July 2017; the investor bought the asset new themselves; the property is used in a genuine property-letting business; or the owning entity is a company, non-SMSF super fund, or public/managed unit trust. This is a common and costly assumption error for buyers of established rental properties who expect a quantity surveyor's depreciation schedule to cover everything in the property.confidence: high · last verified 11 Aug 2026 · jurisdiction Federal
Capital works on a rental property -- construction costs, structural improvements, alterations and extensions -- are deducted at 2.5% per year over 40 years (Division 43), not claimed as an immediate expense. The building must have been constructed after 17 July 1985 and be rented or held to produce assessable income; deductions can't exceed the actual construction cost, and can only start once construction is fully completed.confidence: high · last verified 11 Aug 2026 · jurisdiction Federal
Foreign resident capital gains withholding (FRCGW) applies to all Australian property sale contracts signed from 1 January 2025 at a flat 15% of the property's market value, with no minimum-value threshold (the previous $750,000 threshold that applied 2017-2024 has been removed). Unless the vendor is an Australian tax resident with a valid ATO clearance certificate provided at or before settlement, the purchaser must withhold this amount from the sale proceeds and remit it to the ATO -- meaning every Australian resident vendor, not only foreign sellers, now needs a clearance certificate to receive full, unwithheld sale proceeds. A genuine foreign resident vendor can apply for a variation notice to reduce the withholding rate.confidence: high · last verified 11 Aug 2026 · jurisdiction Federal
Under current tax law, a rental property loss (deductible expenses exceeding rental income) can be used to reduce other assessable income such as salary and wages -- the mechanism known as negative gearing. There is no cap on the amount that can be deducted this way, and if other income isn't enough to absorb the loss, the excess is carried forward to the next income year. This remains the position for any property held before 7:30pm AEST 12 May 2026, indefinitely, and for any residential property purchase (new or established) until 30 June 2027.confidence: high · last verified 11 Aug 2026 · jurisdiction Federal
From 1 July 2027, negative gearing for residential property investments is limited to new builds. This only affects established/existing residential properties purchased from 7:30pm AEST 12 May 2026 onward -- properties held before that time remain fully negatively geared for as long as they're held, and properties bought between 12 May 2026 and 30 June 2027 can still be negatively geared until that date. From 1 July 2027, rental losses on an established property bought after 12 May 2026 can only offset other residential-property income (including capital gains), not salary or wages -- excess losses carry forward to future years. New-build purchases keep unrestricted negative gearing at any time, before or after 1 July 2027. These changes apply to individuals, partnerships, companies and most trusts -- widely held trusts (e.g. most managed investment trusts) and superannuation funds (incl. SMSFs) are excluded. Legislated via the Treasury Laws Amendment (Tax Reform No. 1) Act 2026.confidence: high · last verified 11 Aug 2026 · jurisdiction Federal
For the post-2027 negative gearing and CGT reforms, an eligible 'new build' is a residential property that genuinely adds to housing supply: dwellings constructed on vacant land, or an existing property demolished and replaced with a greater number of dwellings. Knock-down rebuilds that don't increase dwelling numbers, and granny flats added to an established property, do not qualify. A new build can't have been previously sold, unless first owned by the builder and unoccupied for no more than 12 months -- the concession is tied to the original investor-purchaser and does not transfer to a subsequent buyer of the same dwelling.confidence: high · last verified 11 Aug 2026 · jurisdiction Federal
Interest on a loan used to buy a rental property, buy a depreciating asset for it, fund deductible repairs, or finance renovations/extensions, is deductible in full for the period the property is rented or genuinely available for rent -- including up to 12 months of prepaid interest. This is the direct opposite of an owner-occupier home loan, where interest is never tax-deductible.confidence: high · last verified 11 Aug 2026 · jurisdiction Federal
Repairs that remedy wear-and-tear or damage occurring while a property was rented out are immediately deductible in full. 'Initial repairs' for defects that already existed when the property was bought, improvements that go beyond restoring the property's original condition, and replacing an entire separate item ('an entirety', e.g. a whole toilet rather than a part), are capital in nature and must be claimed as capital works or depreciation over time, not deducted immediately -- a frequent source of investor error at tax time.confidence: high · last verified 11 Aug 2026 · jurisdiction Federal
Renting out a property is considered a business activity, and is not usually covered by a typical home and contents insurance policy — a dedicated landlord insurance policy is generally needed instead. Standard home and contents insurance also does not usually include loss-of-rent cover or legal liability cover for a rental property.confidence: verified · last verified 20 Aug 2026 · jurisdiction AU
Loss-of-rent cover under a landlord insurance policy typically applies only when the property can't be legally or safely occupied because of an insured event (such as fire, storm or certain tenant-related damage) — not for ordinary vacancy between tenants. Insurers commonly pay weekly rent for the period reasonably required to repair or rebuild, up to a stated policy limit (one named insurer states up to 12 months), often after a waiting period of a few days to several weeks.confidence: verified · last verified 20 Aug 2026 · jurisdiction AU
Landlord insurance commonly covers malicious or intentional damage caused by a tenant (including resulting lost rent if the property becomes uninhabitable), but commonly excludes accidental damage caused by a tenant (e.g. spills, holes in walls from negligence) — with a narrower specific exception for accidental breakage of glass or ceramic items, which is typically covered even though it's accidental. Wear and tear, existing defects, and damage from poor property upkeep are also commonly excluded, as is a property left vacant for an extended period (e.g. over 60 days) without a written agreement with the insurer.confidence: verified · last verified 20 Aug 2026 · jurisdiction AU
Standard landlord insurance is generally built around a lease-based tenancy and commonly excludes or severely limits cover for short-stay/holiday-letting use — e.g. Suncorp's landlord policy explicitly excludes loss of rent/income and tenant/guest theft when a property is used for short-term rental, and advises checking the Product Disclosure Statement since some standard policies exclude short-stay use entirely. A specialist short-stay/Airbnb insurance policy is generally needed for genuine cover.confidence: verified · last verified 20 Aug 2026 · jurisdiction AU
NSW landlords ending a tenancy for a non-breach reason (e.g. proposed sale, renovation, owner moving in) must give 60 days' notice for fixed terms of 6 months or less, or 90 days for periodic agreements or fixed terms longer than 6 months. A genuine, already-exchanged "actual sale of property" is a separate, faster ground requiring only 30 days regardless of agreement type — distinct from a landlord merely proposing to sell. Breach of the agreement requires 14 days. Since 19 May 2025 reforms, landlords must state a reason for any termination.confidence: authoritative · last verified 18 Aug 2026 · jurisdiction NSW
NSW's rental bond cannot exceed 4 weeks' rent, with no exception for higher-rent properties (unlike VIC, WA and SA, which lift or remove the cap above a weekly-rent threshold).confidence: authoritative · last verified 8 Aug 2026 · jurisdiction NSW
NSW 'special trusts' -- most family trusts, discretionary trusts, unit trusts, and trusts created by a will -- receive no land tax tax-free threshold at all, taxed at a flat 1.6% of the entire taxable land value from the first dollar (2% above the $6,571,000 premium threshold, the same premium threshold that applies to individuals). A discretionary trust is also treated as a 'foreign person' for NSW surcharge land tax purposes -- and loses the trust's land tax threshold -- unless its deed irrevocably excludes foreign persons as beneficiaries.confidence: high · last verified 11 Aug 2026 · jurisdiction NSW
NSW requires mandatory registration on the state's STRA Register for all short-term rental properties ($65 new registration, $25 annual renewal, both non-refundable), with an exemption for approved tourist/visitor accommodation like hotels and B&Bs. A 180-day annual cap applies to non-hosted STRA (host absent) in Greater Sydney, the Ballina area, and parts of Clarence Valley and Muswellbrook; Byron Shire applies a separate 60-day cap outside two mapped 365-day precincts.confidence: verified · last verified 20 Aug 2026 · jurisdiction AU-NSW
NSW surcharge land tax for foreign owners is 5% of the unimproved land value per year (raised from 4% in 2023-2024, and 2% in 2018-2022), with no tax-free threshold -- it applies from the first dollar of land value, on top of any ordinary land tax otherwise payable. It applies to a 'foreign person': broadly, anyone who isn't an Australian citizen or a permanent resident who has lived in Australia 200+ days in the calendar year -- meaning a permanent resident living overseas 165+ days a year can also be caught. Assessed per owner's ownership share, distinct from the one-off surcharge purchaser duty already charged at purchase.confidence: high · last verified 11 Aug 2026 · jurisdiction NSW
NSW tenancy and bond disputes between landlords and tenants are heard and decided by the NSW Civil and Administrative Tribunal (NCAT), through its Consumer and Commercial Division, which can order termination, bond payment, payment of money, repair work and other remedies.confidence: authoritative · last verified 8 Aug 2026 · jurisdiction NSW
The Northern Territory does not levy land tax on any property, residential or investment — it is the only Australian state or territory with no land tax at all.confidence: authoritative · last verified 7 Aug 2026 · jurisdiction NT
Under the Northern Territory's Residential Tenancies Amendment Bill 2023, which commenced 2 January 2024, the minimum notice period for ending a tenancy was realigned to 60 days for both periodic and fixed-term tenancies, under sections 89 and 90 of the Residential Tenancies Act 1999 (NT).confidence: authoritative · last verified 8 Aug 2026 · jurisdiction NT
The Northern Territory's maximum rental bond is 4 weeks' rent.confidence: authoritative · last verified 8 Aug 2026 · jurisdiction NT
Northern Territory tenancy disputes under the Residential Tenancies Act 1999 are resolved by the Northern Territory Civil and Administrative Tribunal (NTCAT).confidence: authoritative · last verified 8 Aug 2026 · jurisdiction NT
Queensland bond disputes go first to the RTA's own free dispute resolution service; unresolved matters can then be heard by the Queensland Civil and Administrative Tribunal (QCAT), which has jurisdiction to order compensation, repairs or other remedies for disputes between tenants, landlords, agents and rooming-accommodation providers.confidence: authoritative · last verified 8 Aug 2026 · jurisdiction QLD
Queensland land tax carries a 3% surcharge, in addition to standard rates, once an owner's total taxable land value reaches $350,000, calculated as (taxable value - $350,000) x 3%. It applies both to 'absentee' individuals (foreign individuals, including NZ citizens, without a permanent visa, who don't usually live in Australia) and to foreign companies (50%+ foreign-controlled) or trustees of a foreign trust -- the same rate and threshold for both categories.confidence: high · last verified 11 Aug 2026 · jurisdiction QLD
Queensland no longer permits a lessor to end a tenancy without grounds. Ending a general tenancy for the end of a fixed term, sale of the property, or the owner/agent moving in each require 2 months' notice; these grounds cannot be used to end a fixed-term agreement before its end date. A tenant may give 14 days' notice to leave early without grounds.confidence: authoritative · last verified 8 Aug 2026 · jurisdiction QLD
Queensland's rental bond cannot exceed 4 weeks' rent for general tenancies and rooming accommodation, effective from 30 September 2024 (reduced from a previously higher cap).confidence: authoritative · last verified 8 Aug 2026 · jurisdiction QLD
Since 1 July 2024, South Australia abolished 'no cause' evictions — a landlord ending a periodic tenancy, or choosing not to renew a fixed-term lease, must give 60 days' notice and cite a prescribed reason under the Residential Tenancies Act 1995 (SA) (e.g. breach, sale, renovation, owner/family occupation) — up from a previous 28-day no-reason notice period.confidence: authoritative · last verified 8 Aug 2026 · jurisdiction SA
Unlike its one-off foreign ownership duty surcharge charged at purchase, South Australia does not levy a separate annual foreign-owner land tax surcharge -- RevenueSA's published land tax rates and thresholds contain no foreign or absentee surcharge provision.confidence: medium · last verified 11 Aug 2026 · jurisdiction SA
South Australia's rental bond cap is up to 4 weeks' rent where weekly rent is $800 or less, or up to 6 weeks' rent where weekly rent exceeds $800 (a rooming house bond is capped at 2 weeks' rent). Landlords must give the tenant a receipt within 48 hours of receiving a bond.confidence: authoritative · last verified 8 Aug 2026 · jurisdiction SA
South Australian tenancy disputes — including residential tenancy agreements, retirement villages, residential parks and rooming houses — are decided by the South Australian Civil and Administrative Tribunal (SACAT) under the Residential Tenancies Act 1995.confidence: authoritative · last verified 8 Aug 2026 · jurisdiction SA
Tasmania has no dedicated tenancy tribunal — like WA, it is one of only two Australian jurisdictions without one. Most tenancy matters, including bond disputes and repairs, are decided in the first instance by the Residential Tenancy Commissioner, not a court. A Commissioner decision about a bond can be appealed to the Magistrates Court of Tasmania within 7 days, where a fresh hearing takes place.confidence: authoritative · last verified 8 Aug 2026 · jurisdiction TAS
Tasmania's Foreign Investor Land Tax Surcharge (FILTS) is 2% of the assessed land value of the foreign-owned portion of a property, with no tax-free threshold -- it can apply even where the property's value is below the ordinary land tax threshold. It applies to residential land acquired by a foreign person, or owned by a company or trust that becomes foreign, on or after 1 July 2022 -- separate from, and in addition to, the existing Foreign Investor Duty Surcharge charged at purchase.confidence: high · last verified 11 Aug 2026 · jurisdiction TAS
Tasmania is one of only two Australian jurisdictions (with WA) where a landlord can still end a tenancy at the end of a fixed term without stating a reason, by serving a Notice to Vacate at least 42 days (but not more than 60 days) before the lease end date. If served late, the tenant may stay (and must keep paying rent) until 42 days after the notice was given. Ending a tenancy because the property is being sold by a lending institution to recover a debt requires at least 60 days' notice.confidence: authoritative · last verified 8 Aug 2026 · jurisdiction TAS
Tasmania's rental bond cannot exceed 4 weeks' rent under any circumstances, and cannot be increased during the tenancy. All bonds are managed online through MyBond.confidence: authoritative · last verified 8 Aug 2026 · jurisdiction TAS
An absentee owner (broadly, an individual who lives outside Australia, or a corporation or trust controlled from outside Australia) pays an additional 4% land tax surcharge on top of Victoria's ordinary land tax rates, applied to the same total taxable landholding value -- distinct from the vacant residential land tax and from the foreign purchaser additional duty already charged at purchase.confidence: high · last verified 11 Aug 2026 · jurisdiction VIC
From 1 January 2027, all new Victorian homes (and most new commercial buildings) must be built all-electric under the Building and Plumbing Amendment Regulations 2025. From 1 March 2027, gas hot water systems in existing homes must be replaced with an electric alternative once they reach end-of-life. Existing gas cooking and space-heating appliances in existing homes are not required to change, and LPG use is unaffected.confidence: verified · last verified 20 Aug 2026 · jurisdiction AU-VIC
Land held on trust in Victoria is assessed on a separate scale with a lower tax-free threshold ($25,000, versus $50,000 for individuals and companies) and higher marginal rates through most brackets, converging to the same top rate as the general scale above $3,000,000 -- a materially higher land tax bill for the same property value than holding it directly.confidence: high · last verified 11 Aug 2026 · jurisdiction VIC
Victoria no longer permits a rental provider to issue a notice to vacate at the end of a fixed-term agreement without a valid reason. The standard minimum notice for a valid-reason (no-fault) termination is 90 days; breach-based reasons range from immediate (e.g. serious damage, danger to others, premises unfit for habitation) to 14 days (e.g. 14+ days' rent owed, repeated breach) to 28 days (an unauthorised pet VCAT has ordered excluded). Some 90-day reasons require documentary evidence, such as a statutory declaration.confidence: authoritative · last verified 18 Aug 2026 · jurisdiction VIC
Since 1 January 2025 (Short Stay Levy Act 2024, amending the Owners Corporations Act 2006), a Victorian owners corporation can ban short-stay accommodation (bookings under 28 consecutive days) in its building by special resolution — 75% of lot owners, or 75% of lot entitlements if decided by ballot or poll. The rule cannot apply to a lot that is the owner's or occupier's principal place of residence.confidence: verified · last verified 20 Aug 2026 · jurisdiction AU-VIC
Under Victoria's Owners Corporations Act 2006 (changes from February 2019, amended January 2025), VCAT can fine up to $1,100 for a short-stay accommodation breach, award up to $2,000 compensation to affected residents for loss of amenity, and — after 3 breach notices for separate incidents within a 24-month period — issue a prohibition order temporarily banning that lot from short-stay letting. Owners and guests are jointly and individually liable for compensation, fines and property damage.confidence: verified · last verified 20 Aug 2026 · jurisdiction AU-VIC
Victoria's standard maximum rental bond is one month's rent, for properties with weekly rent of $900 or less. Above $900/week there is no cap and the bond is negotiable, or VCAT may set a higher amount.confidence: authoritative · last verified 8 Aug 2026 · jurisdiction VIC
From 13 October 2026, Victoria's mandatory 2-yearly gas and electrical safety check requirement for rental properties is due to extend to all residential rental agreements regardless of when the agreement started — removing the current 29 March 2021 agreement-start-date limitation. The Victorian Government's own 'Making Victorian Rentals Safer' announcement confirms the substance of this extension; the specific 13 October 2026 commencement date is corroborated by two independent named industry sources citing the Residential Tenancies Regulations 2021 (Vic), but was not yet reflected on Consumer Affairs Victoria's or Energy Safe Victoria's own consumer-facing pages as directly fetched on 2026-08-20 — confirm current status directly before relying on this date.confidence: medium · last verified 20 Aug 2026 · jurisdiction AU-VIC
For rental agreements entered into after 29 March 2021, a Victorian rental provider must have a gas safety check every 2 years by a licensed/registered gasfitter endorsed in Type A Gas Appliances Servicing, and an electrical safety check every 2 years by a licensed/registered electrician. From 29 March 2023, all power outlets and lighting circuits in a rental property must connect to a switchboard-type circuit breaker and a compliant residual current device (RCD). Records must be retained until the next check, and a copy given to a renter within 7 days of a written request.confidence: verified · last verified 20 Aug 2026 · jurisdiction AU-VIC
Victorian rental properties must meet 15 categories of minimum standards (including electrical safety, heating, structural soundness, mould/damp, locks, windows and — from 1 December 2025 — window covering anchors) before being advertised for rent. This currently applies to rental agreements starting on or after 29 March 2021, or that became periodic (month-to-month) on or after that date.confidence: verified · last verified 20 Aug 2026 · jurisdiction AU-VIC
In Victoria, the rental provider (landlord) must pay all costs for the initial installation of a phone or internet connection, including connection to the National Broadband Network (NBN); the renter pays ongoing usage costs once connected.confidence: verified · last verified 20 Aug 2026 · jurisdiction AU-VIC
Victorian rental providers must ensure smoke alarms are correctly installed, in working condition, and tested at least once every 12 months. As of 25 November 2025, this annual check requirement applies to all rental agreements regardless of when the agreement started (previously limited to agreements from 29 March 2021). A faulty smoke alarm is an urgent repair; if the rental provider can't be contacted, the renter can arrange the repair themselves up to $2,500, to be reimbursed within 7 days.confidence: verified · last verified 20 Aug 2026 · jurisdiction AU-VIC
Under the Residential Tenancies Act 1997 (Vic), a renter must pay for water, electricity, gas or oil usage only if the property has its own separate meter; if there is no separate meter, the rental provider (landlord) must pay — though the parties may agree, as a special condition in the rental agreement, for the rental provider to apportion an unmetered utility cost back to the renter.confidence: verified · last verified 20 Aug 2026 · jurisdiction AU-VIC
Victoria's short stay levy is 7.5% of the total booking fee (nightly rate, cleaning fee, GST and any late checkout fee) for stays under 28 consecutive days in Victorian residential accommodation, effective from 1 January 2025. It's collected by the booking platform where one is used, or by the host directly for bookings taken without a platform. It doesn't apply to a stay in the host's own principal place of residence, or to a room that can't be occupied separately (e.g. shares a bathroom or kitchen with the main residence).confidence: high · last verified 11 Aug 2026 · jurisdiction VIC
Clause 54's residential development provisions apply to a small second dwelling on a lot under 300 square metres only in these zones: Residential Growth Zone, General Residential Zone, Neighbourhood Residential Zone, Housing Choice and Transport Zone, Mixed Use Zone, and Township Zone. A planning permit is required for these developments, with the Clause 54 assessment forming part of that permit assessment.confidence: verified · last verified 20 Aug 2026 · jurisdiction AU-VIC
A Victorian small second dwelling (granny flat) must not be connected to reticulated natural gas, regardless of whether it requires a planning permit — an absolute rule introduced via Amendment VC253 (14 December 2023), distinct from and stricter than the general new-dwelling gas-connection prohibition (Amendment VC250, clause 53.03) which carries various exemptions.confidence: verified · last verified 20 Aug 2026 · jurisdiction AU-VIC
A small second dwelling on a Victorian residential-zoned lot of less than 300 square metres (other than a Low Density Residential Zone) still requires a planning permit, assessed against the Clause 54 residential development provisions — standards updated by Amendment VC282, effective 8 September 2025. On a lot of 300 square metres or more, Clause 54 does not normally apply and no planning permit is needed for the small second dwelling itself.confidence: verified · last verified 20 Aug 2026 · jurisdiction AU-VIC
Under Amendment VC253 (gazetted 14 December 2023), a Victorian 'small second dwelling' — a self-contained residence of 60 square metres or less on the same lot as an existing home, commonly called a granny flat — no longer requires a planning permit in most residential and rural zones where there is no flooding, environmental or other special planning control. A building permit is always required regardless. It cannot be subdivided or sold separately from the main home, and anyone may live in or rent it out, including unrelated persons — the same residential tenancy requirements (room sizes, facilities, smoke alarms) that apply to any home apply to it too.confidence: verified · last verified 20 Aug 2026 · jurisdiction AU-VIC
VicSmart is a streamlined planning-permit process, deciding eligible applications within 10 business days with no public advertising and no third-party (objector) appeal rights. A planning permit application to construct or extend a small second dwelling on a lot under 300 square metres is a VicSmart application in the eligible zones if it meets the relevant Clause 54 standards (street setback, building height, side/rear setbacks, building setback and safety/accessibility standards specific to small second dwellings, overshadowing and overlooking). Introduced under Amendment VC282, effective 8 September 2025.confidence: verified · last verified 20 Aug 2026 · jurisdiction AU-VIC
Victorian tenancy disputes, including applications for a possession or eviction order when a renter doesn't leave after a valid notice to vacate, are resolved by the Victorian Civil and Administrative Tribunal (VCAT).confidence: authoritative · last verified 18 Aug 2026 · jurisdiction VIC
Victoria's Vacant Residential Land Tax (VRLT) applies statewide since 2025 (previously limited to 15 inner-Melbourne council areas). The rate escalates with consecutive years of vacancy: 1% of capital improved value in the first liable year, 2% in the second, 3% in the third and beyond (before 2025 it was a flat 1%). A property with an existing home is 'vacant' if it wasn't lived in, for 6 months or more of the previous calendar year (not necessarily continuously), by the owner, a permitted occupant, or a genuine tenant -- simply being listed for rent or sale doesn't count. It also applies to homes under construction/renovation or uninhabitable for 2+ years, and, from 1 January 2026, metro-Melbourne residential land left undeveloped for 5+ years. VRLT is separate from ordinary land tax, the absentee owner surcharge, and the federal foreign-owner vacancy fee, and can each apply on top of each other.confidence: high · last verified 11 Aug 2026 · jurisdiction VIC
Unlike its foreign buyers duty (a one-off charge on purchase), Western Australia does not levy any separate annual foreign-owner or absentee-owner land tax surcharge -- every WA land tax payer is assessed on the same rate scale regardless of residency or citizenship. Confirmed by the absence of any foreign/absentee surcharge provision across the WA Department of Treasury and Finance's official land tax pages.confidence: medium · last verified 11 Aug 2026 · jurisdiction WA
Western Australia is one of only two Australian jurisdictions (with Tasmania) where a landlord can still end a tenancy without stating any reason: 30 days' notice for a fixed-term tenancy, or 60 days' notice for a periodic tenancy, using a Notice of termination (Form 1C). WA's government has flagged further reform to the Residential Tenancies Act 1987 that would remove no-grounds terminations, not yet in force as at this page's 28 August 2025 update.confidence: authoritative · last verified 8 Aug 2026 · jurisdiction WA
Western Australia has no dedicated tenancy tribunal. The Commissioner for Consumer Protection can decide residential tenancy bond disputes where the amount in dispute doesn't exceed the bond and no related matter is already before a court; everything else — including disputes over more than the bond amount — must go to the Magistrates Court of Western Australia (claims up to $75,000).confidence: authoritative · last verified 8 Aug 2026 · jurisdiction WA
WA's rental bond cannot exceed 4 weeks' rent, unless the weekly rent is more than $1,200, in which case there is no statutory maximum.confidence: authoritative · last verified 8 Aug 2026 · jurisdiction WA

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