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Rental income IR264

(published August 2016)

About this guide

This guide explains the tax rules for people who own rental property. It's meant for people who own one or two rental properties only. If you have several rental properties or you're a commercial operator, we recommend you use a tax advisor or accountant.

PDF | 240kb | 40 pages

When to use this guide

If you have one or two rental properties, find out about:

  • the income you must include in your tax return
  • the expenses you can deduct from this income for tax purposes
  • the records you'll need to keep
  • what to do if the property is owned by more than one person
  • what happens if the property is sold.
What you will need

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