2026 Federal Budget - Property Investor Hub



What did the Negative Gearing changes mean for Property Investors?


Below is your complete guide to fthe 2026 negative gearing reforms - what’s changing, when the new rules apply, and what they could mean for property investors. 

From 1 July 2027, negative gearing is quarantined on established residential property acquired after 7:30pm AEST on 12 May 2026. Rental losses on that property can offset rental income or capital gains, but not salary or other income. Negative gearing is not abolished, and new builds and pre-cutoff property are not affected.
12 May 2026
Acquisition cutoff for established resi property
9 Aug 2026
Bare trust deadline
10 Aug 2026
SMSF LRBA change
1 Jul 2027
Effective date: NG quarantine and CGT change
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All Your Negative Gearing Questions. Answered.


Is negative gearing being abolished?

No. The quarantine narrows how rental losses on a defined category of property are used, not whether negative gearing exists. From 1 July 2027, losses on established residential property acquired after the 12 May 2026 cutoff can offset rental income or capital gains, but not salary or other income. New builds and property acquired before the cutoff keep the existing treatment.

Which properties are affected, and from when?

Two dates matter. The 12 May 2026 acquisition cutoff (7:30pm AEST) decides which established properties are inside the quarantine. 1 July 2027 is when the quarantine takes effect. An established property acquired after the cutoff moves to rental-only loss offsetting from 1 July 2027. One acquired before the cutoff does not.

Does the quarantine affect properties I already own?

Only if you acquired established residential property after 7:30pm AEST on 12 May 2026. Property held before that cutoff keeps its existing negative gearing treatment. Even so, the after-tax economics of holding property have shifted, so existing structures still warrant a review against the new framework rather than an assumption that nothing has changed.

What does this change about how I plan a purchase?

For an established property acquired after the cutoff, a projected tax loss no longer shelters other income from 1 July 2027, which changes its after-tax return. New builds keep the more favourable treatment. At mortgage rates around 6.4%, with only 0.8% of suburbs cash-flow positive, the holding decision was already tightening before the tax change layered on top.

What should I do next?

Confirm which of your holdings sit inside the quarantine and which do not, and whether a structure built under the old rules still holds up. The Ramsey Portfolio Stress Tester runs your holdings against five scenarios and returns a Survival Score, which is the fastest way to see where a specific portfolio sits under the new rules.

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Investor Hub Contributors


The Ramsey Property Investor Hub brings together economic research, property market intelligence and practical portfolio experience to help investors understand how changes to legislation, taxation and the broader property environment may affect their investment decisions.

Dr Prabath Morawakage, PhD

Dr Prabath Morawakage, PhD

Head of Property Economics and Intelligence, Ramsey Property Wealth

PhD-qualified property economist with experience in property economics, real estate finance, econometrics and academic research. Prabath brings the evidence and economic lens to help investors understand how policy and market changes may affect property investment outcomes.


Ewan Ramsey

Ewan Ramsey

Investor, Founder & CEO, Ramsey Property Wealth


A highly- qualified, experienced property investor and portfolio wealth strategist with 18+ years across property finance, pirvtae lending, property development and investment strategy. Ewan brings the practical investor lens, translating market, tax and lending changes into what they may mean for building and managing a compounding property portfolio.

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A complimentary 30-minute Discovery Session with a senior adviser. We assess your current position, clarify what the 2026 changes mean for your portfolio, and determine whether we are the right long-term partner to help build, protect and optimise your property wealth.

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Last reviewed 24 August 2026 by Dr Prabath Morawakage, Head of Property Economics and Intelligence, Ramsey Property Wealth.