Portfolio, under both regimes.
Model a mix of grandfathered, new-build and quarantined properties. Quarantined losses can absorb positive rentals from anywhere in the portfolio — the rest carries forward.
Portfolio settings
%
1
$
$
$
$
2
$
$
$
$
3
$
$
$
$
4
$
$
$
$
Annual tax cost of the rule change
↑ $15,654 carry-forward built up this year$7,044
Portfolio net rental
−$96,046
Old-rules slice
−$80,392
Quarantined slice
−$15,654
Tax benefit · 4 properties · 45% marginal
Δ −$7,044/yr
Old rules
$43,221
Losses across all 4 properties offset other income freely.
New rules
$36,176
Quarantined loss of $15,654 carries forward to future rental income or capital gains.
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Find a property accountantPer-property breakdown
| Property | Regime | Rent | Interest | Expenses | Depreciation | Net taxable |
|---|---|---|---|---|---|---|
| Sydney unit (2019) | Old | $30,160 | $34,236 | $8,500 | $6,500 | −$19,076 |
| Brisbane house (2024) | Old | $32,240 | $39,308 | $7,900 | $4,800 | −$19,768 |
| Off-the-plan unit (2028) | New build | $37,440 | $51,988 | $10,500 | $16,500 | −$41,548 |
| Adelaide townhouse (2028 resale) | Quarantined | $28,080 | $32,334 | $7,200 | $4,200 | −$15,654 |
| Portfolio total | $127,920 | $157,866 | $34,100 | $32,000 | −$96,046 | |
Regime tags. Old: Grandfathered (pre-12 May 2026). · New build: New build (post-cutoff). · Quarantined: Quarantined (post-cutoff existing).