On 12 November 2025, the ATO released a suite of draft guidance that signals a stricter approach to how taxpayers are expected to apportion their deductions where a rental property is used for both income-producing and non-income-producing purposes. 

Our latest NTAA EXPRESS Seminar will deliver practical guidance on applying the ATO’s latest guidelines, including the ATO’s new approach of using a little-known provision to deny many deductions currently being claimed for holiday homes.

Issues covered include:

• When will deductions related to renting out an individual’s holiday home be denied by the ATO?
• Is advertising a holiday home as being available for rent enough to claim deductions? 
• The ATO’s transitional compliance approach to holiday home deductions
• Identifying when amounts received for the use of a rental property is assessable income
• Apportioning expenses when a property is being rented to friends or family
• Understanding the ATO’s compliance approach to apportioning rental property expenses
• What documentation should accountants be telling their clients to keep under the ATO’s stricter approach?
• Practical examples of scenarios considered high risk or low risk by the ATO

Bonus – all delegates receive:

• A recorded copy of the presentation
• 1 hour of CPD
• Presentation slides