Notice of Rulings 22 May 2026

Administered by Department of the Treasury

Legislation au F2026N00338 In force Notifiable Instrument

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Notice of Rulings 22 May 2026


The Commissioner of Taxation, Rob Heferen, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, copies of which can be obtained from ato.gov.au/law

 

NOTICE OF RULING

Ruling number

Subject

Brief description

TR 2026/1

Income tax:  rental property income and deductions for individuals who are not in business

This Ruling provides guidance for individuals that earn income from their rental property. This Ruling applies to years of income commencing both before and after its date of issue.

Note: This Ruling published on 20 May 2026.

 

Interactions

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.