LODGEYGLOSSARY
Tax

Rental Property Schedule

The supplementary section of your tax return where all rental income and deductions go.

Definition

The Rental Property Schedule is a section of the Australian individual tax return (Item 21 in the supplementary section) where property investors report all rental income and deductions for each property they own. It captures gross rent, advertising costs, body corporate fees, borrowing expenses, cleaning, council rates, depreciation, insurance, interest, land tax, legal fees, pest control, property management fees, repairs, travel (where applicable), water charges, and capital works deductions.

WHY IT MATTERS

Every cent of income and every deduction must be accurately reported on the rental schedule. The ATO's data-matching program cross-references your rental schedule with property manager statements, bank data, and land registry records. Errors here are the primary trigger for ATO audits of rental properties.

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