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Consultation document
Published 10 June 2021

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