Design of the interest limitation rule and additional bright-line rules

Design of the interest limitation rule and additional bright-line rules: a Government discussion document. June 2021.

Related announcements	Date
Interest deductibility consultation launched	10 Jun 2021
Questions and answers on property investment proposals	26 Jul 2021

Related publications	Type	Date
Summary sheet: Changes to interest deductibility for residential property	Other	June 2021
Summary sheet: Who is affected by the changes to interest deductibility?	Other	June 2021
Summary sheet: What type of properties are affected by the changes to interest deductibility?	Other	June 2021
Summary sheet: The treatment of new builds under the bright-line test and changes to interest deductibility	Other	June 2021
Summary sheet: Development exemption	Other	June 2021
Summary sheet: Should interest deductions be allowed when property is sold?	Other	June 2021
Summary sheet: Changes to the bright-line test	Other	June 2021
Design of the interest limitation rule and additional bright-line rules – questions and answers	Other	July 2021

Related consultation	Status	Date
Interest deductibility	Complete	12 July 2021