Rental income
Find out about the tax rules for people who own rental property or provide boarding services.
Income from rental properties
This information is most useful for people who own one or two rental properties, or who have boarders, flatmates or tenants, rather than larger property investors.
Taxing income from private boarders
The way tax is calculated for people who take in private boarders, including student home stays, changed at the start of the 2007 income year. Fewer boarding service providers are likely to have to file a tax return.
Date published: 21 Feb 2007
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