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ATO sharpens GST focus on real property in Top 1,000 Assurance Program

30/09/2026

The Australian Taxation Office (ATO) has released its latest findings report on the Top 1,000 GST Assurance Program, providing valuable insight into the areas attracting increased scrutiny during goods and services tax (GST) assurance reviews. The report highlights a continued focus on ensuring taxpayers are correctly reporting GST and maintaining effective tax governance frameworks, while […]

NSW expands surcharge purchaser duty relief for build-to-rent and retirement villages

14/07/2026

In a significant shift in foreign investor taxation policy, the New South Wales Government has enacted legislation providing relief from foreign purchaser surcharge duty for certain build-to-rent (BTR) and retirement village projects. The measures form part of the Government’s broader housing supply strategy and are intended to encourage institutional investment in long-term rental accommodation and […]

Build-to-rent | State taxes comparison

30/05/2025

Understanding build-to-rent (BTR) concessions across Australia can be complex — so we’ve broken it down to make it easier for you to compare the key differences and eligibility criteria in each State and Territory. This guide provides a clear, side-by-side comparison of BTR definitions, tax concessions, and access requirements across all Australian jurisdictions. If you’re […]

Build-to-Rent Managed Investment Trust legislation passed

12/12/2024

The passing of the Build-to-Rent (BTR) Managed Investment Trust (MIT) legislation marks a pivotal moment for the Australian property market, addressing long-standing barriers to foreign investment and encouraging the growth of the BTR sector. The legislation has passed both houses of parliament and will apply to eligible BTR developments to: The higher 30% MIT WHT […]

Build to Rent investment legislation released, designed to ease Australia’s housing shortfall

11/04/2024

The much-anticipated draft Build to Rent (BTR) legislation has been released for consultation, intended to significantly boost Australian developments in order to help ease Australia’s significant housing shortfall. The SW Property & Infrastructure team are at the forefront of key changes and impacts related to BTR and the proposed legislation. Our submission to Treasury will […]

Victorian Build to Rent Concessions introduced

14/10/2021

The Victorian Government has introduced Build to Rent Concessions in the form of a 50% reduction in land tax and an exemption from the land tax Absentee Owner Surcharge. Build to Rent (BTR) projects which will in turn ensure Victorians have access to more rental homes and a greater range of housing options. BTR Benefits […]