Property Investors & Developers
Property Tax Done Right — From First Investment to Complex Portfolio
CGT planning, negative gearing, depreciation schedules and SMSF property strategy — we have saved clients over $160,000 in a single property transaction.
Property investment creates some of the most complex tax situations in Australia — capital gains tax, negative gearing, depreciation, SMSF property, and ATO scrutiny of property transactions. ANH Accounting has extensive experience with property investors, developers and SMSF trustees across Sydney.
The accounting challenges property investors & developers face
We have seen these issues repeatedly — and know exactly how to resolve them.
Capital gains tax on sale
CGT is one of the largest single-transaction tax liabilities a property investor faces. The 50% CGT discount, the main residence exemption, and timing of sale all significantly affect the outcome. We have obtained private ATO rulings that saved one client $160,000 in CGT.
Negative gearing and deductions
Interest, rates, property management fees, repairs vs capital improvements, and depreciation are all deductible — but the rules are specific. We ensure every legitimate deduction is captured while avoiding the misclassification that triggers ATO review.
Depreciation schedules
A properly prepared depreciation schedule from a quantity surveyor, correctly applied to your tax return, can significantly reduce taxable income each year. We coordinate depreciation schedule preparation and ensure it is applied correctly.
Property in SMSF
Purchasing property through a self-managed super fund involves specific borrowing rules (LRBAs), pension phase considerations, and strict trustee compliance obligations. We advise on whether this strategy is appropriate and manage ongoing compliance.
What we do for property investors & developers
- CGT calculation and planning
- Negative gearing and deduction management
- Depreciation schedule coordination
- SMSF property compliance
- Annual tax returns for investors
- ATO correspondence and audit representation
- Property development tax structuring
- Private ATO ruling applications
What you can expect
CGT minimised through legitimate planning and timing
All property deductions captured and documented
SMSF property investment compliant with superannuation law
No surprises on property tax returns
Why property investors & developers choose ANH Accounting
Start with a free 30-minute session
We review your situation, identify savings opportunities, and outline exactly what we can do for your property investors & developers business — no charge, no obligation.
After hours & weekend appointments available
Common questions from property investors & developers
How is capital gains tax calculated on an investment property?
CGT is calculated on the net capital gain — the sale price minus the cost base (purchase price plus acquisition costs, improvement costs and selling costs). If you have held the property for more than 12 months, you qualify for the 50% CGT discount. The net capital gain is added to your assessable income for the year of sale and taxed at your marginal rate. Strategic timing of the sale, use of capital losses, and in some cases private rulings can significantly reduce the liability.
What is negative gearing and how does it work?
Negative gearing occurs when your investment property's expenses (including interest, rates, depreciation, management fees, repairs) exceed its rental income. The net loss is deductible against your other income, reducing your taxable income. This reduces your tax in the short term with the expectation of capital growth in the long term. We ensure every legitimate deduction is captured and correctly claimed.
Can I buy an investment property inside my SMSF?
Yes, subject to strict rules. The property must meet the sole purpose test (held for retirement benefit), the transaction must be at arm's length, and if borrowing (LRBA), the loan structure must comply with superannuation law. The property also cannot be used or occupied by a fund member or related party. We assess whether the strategy suits your situation and manage ongoing compliance.
What is a private ruling and when should I apply for one?
A private ruling is a written decision from the ATO about how tax law applies to your specific transaction. For high-value or complex property transactions where the tax outcome is uncertain, a private ruling provides certainty before you act. We prepare and lodge private ruling applications on your behalf. In one case, we obtained a ruling that saved a client $160,000 in CGT.
Ready to get your accounting handled properly?
Book a free 30-minute session with ANH Accounting. We'll review your current situation, find opportunities, and tell you exactly what we can do for your property investors & developers business.
Registered Tax Agent RN 26258346 · IPA · IFA · CPA · CA · Xero Certified · Est. 2018