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Notes Online Home 2021 Tax Schools Day 1 What’s new for Individuals
Latest tax issues for landlords who are affected by COVID-19
In this segment of the seminar notes we look at the latest tax issues for landlords who are affected by COVID-19 . In more detail:
- Can a landlord claim rental deductions during rent-free or reduced rental periods?
- The deductibility of interest expenses when landlords have deferred loan repayments
- Income tax treatment of back payments of rent or insurance received for ‘loss of rent’
- The tax treatment of Government assistance received by landlords
- Issues for short-term rental accommodation
- Tax issues for landlords who default on a rental property loan
- Can a landlord claim new COVID-19 immediate write-offs for rental property assets?