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Plain-English Explainer

How Airbnb and short-term rental income is taxed in Australia

A plain-English explainer on the tax treatment of Airbnb, Stayz and other short-term rental income — what to declare, how deductions are apportioned, why GST usually stays out of the picture, the CGT cost of hosting in your own home, and the holiday-home deduction rules the ATO will enforce in full for expenses incurred from 1 July 2026.

Published Updated Sources verified 10 min read

Applies to: Enacted law and final ATO guidance current at 13 July 2026; the holiday-home leisure-facility limitation applies with full ATO compliance focus to expenses incurred from 1 July 2026 (FY2026-27 onward); Act 49 of 2026 quarantining applies from 2027-28 and its CGT changes to CGT events on or after 1 July 2027 · Australia

The direct answer

Income from Airbnb, Stayz and other short-term rental platforms is assessable rental income that must be declared in full — gross, before platform fees — in your Australian tax return, with deductions apportioned between income-producing and private use by time and floor area. Residential rent is input taxed so GST generally does not apply, but renting out any part of your home reduces your CGT main residence exemption, and the ATO receives host income data directly from platforms under the Sharing Economy Reporting Regime.

Key points

  • All short-term rental income is assessable — declared gross, before platform fees and commissions, and including retained bonds, cancellation fees you keep and insurance payouts — in the year the guest or platform pays, split according to legal ownership share (ATO pages current to 24 June 2026).
  • Expenses that relate only to hosting — platform commission, advertising, cleaning after paying guests — are deductible in full; shared costs are apportioned by days rented and floor area, using methods the ATO formalised in PCG 2026/2 (issued 20 May 2026).
  • Major 2026 development: under TR 2026/1 and PCG 2026/3 (both issued 20 May 2026), a holiday home is a leisure facility under section 26-50 ITAA 1997 — ownership costs such as loan interest, rates, insurance and repairs are deductible only where the property is used, or held for use, mainly to produce rental income. Section 26-50 itself is long-standing enacted law, and TR 2026/1 applies to income years both before and after its issue; what changes the practical position is a transitional compliance approach under which the ATO will not devote compliance resources to this rule for expenses incurred before 1 July 2026 — so it bites in practice from the 2026-27 year.
  • Residential rent is input taxed: no GST on rent or bonds, no GST credits on related purchases, and it does not count towards the $75,000 GST registration turnover threshold.
  • Renting any part of your main residence costs you part of the CGT main residence exemption — worked out by floor area and days rented — and starts the home first used to produce income rule: get a market valuation when hosting begins.
  • The ATO already sees the income: short-stay platforms have reported host income twice a year under the Sharing Economy Reporting Regime since 1 July 2023, alongside a property management data-matching program covering 2018-19 to 2025-26.
  • From 2027-28, Schedule 2 of the Treasury Laws Amendment (Tax Reform No. 1) Act 2026 quarantines the excess of residential-property deductions over residential-property income: the excess is not deductible that year, but is carried forward and may be applied against specified residential capital gains. A house or unit let by the night is still a residential dwelling; hotels, motels, inns, hostels and boarding houses are not (s 26-160(1)).
  • From 1 July 2027, Schedule 1 restructures the CGT discount — it is not abolished. For CGT events on or after that date the percentage is 0% for resident individuals and non-superannuation trusts on ordinary assets, with cost-base indexation available instead, running only from 1 July 2027.

All of it is assessable — what you must declare

The starting point is blunt: all income from renting, leasing or licensing a rental property must be declared in your tax return. The ATO’s guidance (current at 21 May 2026) expressly includes short-term rentals, renting through a sharing platform, renting part or all of your home, and formal and domestic arrangements where you rent to family and friends — whether at market rates or below. Airbnb and Stayz are simply examples of platforms; the rules are the same whichever platform (or none) you use.

  • Gross income, not the payout — declare all income before the platform deducts its fees and commissions, including any host or cleaning fees built into the booking.
  • Retained bonds and security deposits — amounts you become entitled to keep are income.
  • Letting, booking and cancellation fees you charge — including cancellation fees you keep when a guest does not stay.
  • Insurance payouts — for example, compensation for damage caused by renting.

Timing and ownership matter too. Rental income is declared in the year the tenant pays it — and if a guest pays your agent or property manager, you declare it in the year they receive it, not when it is transferred to you. Income is split according to legal ownership: a 50% owner declares 50% of the rent, regardless of who does the hosting work. The ATO asks hosts to include the platform name as the description for the income.

Note

There is no de minimis. A single weekend booking is still assessable income — and, as covered below, the ATO receives host income data directly from accommodation platforms.

Deductions — what you can claim and how apportionment works

For a home rented through a platform, the ATO lists expenses that may be claimed in whole or in part: council rates, interest on a loan for the property, electricity, gas and water, property insurance, cleaning and maintenance, and the fees or commission the platform charges — plus other expenses directly related to earning the rental income, including repairs to fix damage caused by a paying guest. The line between deductible repairs and capital improvements is its own topic — see repairs vs capital improvements for rental properties.

Expenses that relate only to renting — platform fees or commission, for instance — can be claimed at 100%. Everything else must be apportioned between income-producing and private use.

Apportionment methods the ATO accepts as fair and reasonable (PCG 2026/2, issued 20 May 2026)
MethodHow it works
Time-basedClaim for the number of days the property (or room) was actually rented during the year.
Time-based with a change of useAdjusts the time basis where the pattern of use changes part-way through the year.
Area-basedClaim for the portion of the property rented out — for example, a bedroom plus a share (such as 50%) of common areas guests can use.
Combined area and timeBoth together — required in some situations, such as renting out a bedroom in your home for part of the income year.

Practical Compliance Guideline PCG 2026/2 formalises these methodologies: where an eligible individual uses the most appropriate methodology in the Guideline and keeps supporting records, the Commissioner “would not have cause to apply compliance resources to investigate your claim”. Other methods can be used, but they sit outside the Guideline and must be justified. The Guideline applies to income years commencing both before and after its 20 May 2026 issue date.

Renting to family and friends below market rent

Below-market arrangements with family or friends must still be declared, but deductions are apportioned to exclude the private or domestic element — and the ATO accepts limiting deductions to the rent received, so the arrangement cannot generate a net rental loss. Purely domestic payments, such as board or contributions to shared household costs, are not income at all and carry no deductions.

New for 2026-27 — holiday homes as “leisure facilities”

On 20 May 2026 the ATO issued Taxation Ruling TR 2026/1 — replacing the decades-old IT 2167, withdrawn from 12 November 2025 — together with PCG 2026/3. The headline for hosts: a holiday home (a property used or held for your own or your family’s and friends’ holidays or recreation for no rent or reduced rent) is a leisure facility under section 26-50 of the ITAA 1997. Ownership and use expenses — loan interest, borrowing expenses, council and water rates, body corporate fees, land tax, repairs and maintenance — can only be deducted if the holiday home is used, or held for use, mainly to produce rental income. Section 26-50 is long-standing enacted law; what is new is final ATO guidance applying it squarely to rented holiday homes.

Costs that are not ownership or use expenses — platform booking fees and commission, advertising, and cleaning after a paying guest — remain deductible to the extent they are incurred in producing rental income, even where the ownership costs are denied.

Whether a property is used “mainly” to produce rental income depends on how it is actually used: the time dedicated to income-producing use versus private or potential private use, and how often it is available or used as a rental during desirable holiday periods — school holidays, public holidays and peak seasonal demand. No single factor is determinative, and the owner’s intention is not relevant. PCG 2026/3 sets out a green/amber/red risk-zone framework: green (low-risk) behaviours include high income-producing occupancy, particularly in peak periods, limited personal use, commercial rental terms and genuine attempts to maximise rental income; blocking out peak periods for yourself and making limited attempts to earn rent pushes towards amber and red.

The 1 July 2026 transition point

TR 2026/1 includes a transitional compliance approach: the Commissioner will not devote compliance resources to reviewing whether section 26-50 applies to holiday-home rental expenses incurred before 1 July 2026 — unless there is avoidance, fraud or evasion, or inappropriate advantage is taken of the approach. In practice, the leisure-facility limitation applies with full compliance focus to expenses incurred from 1 July 2026 — the 2026-27 income year, which has just begun. If you own a rented holiday home, this year’s usage pattern now matters in a way last year’s did not.

GST — why residential rent is input taxed

GST is usually a non-issue for hosts, but for a precise reason. Rent from residential premises used for residential accommodation is input taxed: you are not liable for GST on the rent, bond or security deposit — and you cannot claim GST credits for anything you purchase or import to lease the property. Listing through a platform does not change this, and the ATO notes that providing extra services such as breakfast or cleaning does not turn the arrangement into something other than renting out your space. It also says it is rare for someone to be carrying on a business merely because they rent out a property.

Input-taxed sales are also excluded when working out GST turnover, so residential rent does not count towards the $75,000 GST registration threshold ($150,000 for non-profit organisations) — see the ATO’s registering for GST guidance and our resource on the GST registration threshold decision. GST only needs to be considered where you carry on an enterprise renting out commercial residential premises, such as a commercial boarding house — a fact-specific boundary with no bright-line test, so seek advice before assuming either way at scale.

Capital gains tax — what hosting costs you later

Renting out part of your home has a deferred price: you are no longer entitled to the full CGT main residence exemption, only a partial one. The assessable portion is worked out using the ATO’s interest deductibility test — if you are, or would be, entitled to claim part of your home loan interest, your home is subject to capital gains tax to the same extent. Choosing not to claim the interest deduction does not reduce the capital gain.

For a home rented through a platform, both the floor area rented (including a share of common areas guests can use) and the number of days the property was used to produce income are factored into the calculation, and for CGT events happening before 1 July 2027 the 50% CGT discount can then apply where the property has been held for at least 12 months — the ATO’s method is set out in its CGT guidance for accommodation hosts. For CGT events on or after 1 July 2027, the percentage applied to an assessable gain changes — see the next section.

Two further rules deserve a diary note. First, the home first used to produce income rule: if you start using your home to produce assessable income (after 20 August 1996), you are generally taken to have acquired it at that time at its market value — so get a market valuation of the home when hosting starts, because that valuation becomes your cost base. Selling within 12 months of that deemed acquisition means the 50% CGT discount is not available. Second, the six-year absence rule can preserve the exemption for a former home you move out of and then rent — but with a trap: any part of the home used to produce income before you stopped living in it cannot get the continuing exemption for that part. The full mechanics are in our companion resource on the main residence exemption and the six-year rule.

What Act 49 of 2026 changes — and when

The Treasury Laws Amendment (Tax Reform No. 1) Act 2026 (No. 49 of 2026) received Royal Assent on 26 June 2026 and is law. Two of its schedules reach short-stay hosts. Neither applies to the 2025-26 return being lodged now, and neither applies to the 2026-27 year now under way — commencement and application are different things, and both measures apply later.

The two Act 49 measures that reach short-stay hosts
MeasureFirst applies to
Schedule 2 — residential-property deduction quarantining (ss 26-155, 26-160 ITAA 1997)The 2027-28 income year and later
Schedule 1 — CGT discount restructured; cost-base indexation insteadCGT events happening on or after 1 July 2027

Schedule 2 quarantines, it does not abolish. Where deductions relating to residential dwellings used or held for residential accommodation exceed the assessable income from them for an income year, the excess is not deductible in that year. It is quarantined — it may be applied against specified residential capital gains, and any remainder is carried forward. The deductions are deferred, not lost; the only permanent forfeiture is on bankruptcy or an equivalent release from debt. An ownership interest last acquired before 7.30 pm, by legal time in the Australian Capital Territory, on 12 May 2026 is grandfathered (s 26-155(2)(a)), and for a dwelling acquired under a contract the interest is held from the contract date, not settlement (s 26-155(3)). Complying superannuation entities and widely held unit trusts are carved out entirely (s 26-155(4)).

The short-stay boundary — read this carefully

Section 26-160(1) puts certain dwellings outside the definition of a “residential dwelling” — including caravans, mobile and tiny homes, hotels, motels, inns, hostels and boarding houses. That boundary matters for short-stay accommodation. But it does not mean that listing on a platform takes a property outside the rule: a house, unit or apartment used or held for residential accommodation is still a residential dwelling whether it is let on a twelve-month lease or by the night. The question is what the premises are, not which platform advertises them — and where a particular arrangement genuinely sits near the line, it needs advice on its own facts rather than a general answer.

The “new residential dwelling” exception cannot presently operate

Schedule 2 contemplates an exception for new residential dwellings, but its central definition is left to a legislative instrument under s 26-160(4) — and as at 13 July 2026 that instrument had not been made. No determination had been made under s 26-155(2)(c) either. We therefore do not describe what will or will not qualify, and nobody should plan on the basis of requirements that do not yet exist.

**Schedule 1 restructures the CGT discount; it does not abolish it. For CGT events happening on or after 1 July 2027, the rewritten section 115-100 gives a resident individual — and a trust that is not a complying superannuation entity — a discount percentage of 0%* on an ordinary asset, because none of the earlier paragraphs applies (para (f)). The 50% discount is preserved for individuals and non-super trusts only for CGT events happening before 1 July 2027. Complying superannuation entities keep 33⅓%; new residential dwellings keep 50% (s 115-102); affordable housing keeps up to 60%* (s 115-125); companies are unchanged.

In place of the discount comes cost-base indexation, and it is narrower than it sounds. New section 110-36(1A) allows indexation for an individual or a trust where the CGT event happens on or after 1 July 2027 and the requirements of Division 114 are met — including the 12-month rule and, for individuals, new section 114-25 (neither a foreign nor a temporary resident at any time in the relevant period). New section 960-275(1B) indexes only expenditure incurred on or after 1 July 2027, and because Subdivision 112-E deems a sale and reacquisition just before that date, indexation on an asset you already hold runs only from 1 July 2027 — not from the day you bought it. Indexation may reduce a capital gain, but it cannot create or increase a capital loss.

The main residence rules are not changed by Schedule 1 — the partial exemption is still worked out as described above. What changes, for a CGT event on or after 1 July 2027, is the percentage (or the indexation) applied to whatever portion of the gain is assessable. We do not publish a worked calculation for a post-1 July 2027 event: the Subdivision 112-E and Division 119 interactions are complex, and the ATO had published no guidance on Schedule 1 at 13 July 2026. Both measures have companion resources that go through them properly — negative gearing from 2027-28 and the CGT discount changes from 1 July 2027.

Records, platform reporting and how the ATO checks

Records to keep for 5 years (per the ATO’s rental record-keeping guidance)

  • Platform statements and income records — reconciling gross booking income against the net payouts you actually received.
  • Receipts for every expense claimed — in English or readily translatable; paper or digital.
  • Loan and borrowing documents for any loan over the property.
  • Purchase, ownership and sale documents — including documents showing periods of personal use and periods the property was your main residence.
  • A day-count log — days rented, days used privately, and days the property was your main residence.
  • Separate records for each property you own.
  • Holiday homes: ownership costs you could not deduct — you may be able to add these to the property’s cost base when you sell, so keep them even when they are non-deductible.

Retention periods run for 5 years from lodgment, the last claim for decline in value of an asset, the point when no CGT event can occur, or the resolution of a dispute, depending on the situation — see the ATO’s records for rental properties and holiday homes page.

Assume the ATO already knows about the income. Under the Sharing Economy Reporting Regime (Subdivision 396-B of Schedule 1 to the Taxation Administration Act 1953), platform operators supplying short-term accommodation have reported hosts’ income to the ATO since 1 July 2023, expanding to all other reportable transactions from 1 July 2024 — reporting twice a year, by 31 January for July–December transactions and 31 July for January–June. Alongside this, the ATO’s property management data-matching program collects data annually from property management software providers for the 2018-19 to 2025-26 financial years, covering approximately 2.3 million individuals each year, and feeds pre-filling and nudge messaging in myTax and tax agent software.

Hypothetical example — the ATO’s renting-a-room CGT illustration

This is the ATO’s own published hypothetical (from its “Capital gains tax when renting out accommodation” page, last updated 20 August 2025) — an illustration only, not a prediction of any outcome. Thomas buys a home (settlement 1 July 2019) and sells it (settlement 30 June 2025) — 2,192 days of ownership — living in it as his main residence the whole time. He lists one bedroom on a sharing platform, and it is rented for 1,857 days. The bedroom is 20% of the floor area; guests also share common areas making up a further 30%, and he counts half of those (15%), giving 35% income-producing floor area. On a total capital gain of $120,000, the non-exempt portion is $120,000 × 35% × (1,857 ÷ 2,192) ≈ $35,582 as published by the ATO (its figure is rounded) — before the 50% CGT discount, which is available because the property was held for at least 12 months. Real outcomes depend entirely on individual circumstances.

This example is entirely hypothetical and illustrates the mechanics only. It is not a client outcome, a prediction, or advice.

What to have ready for your accountant

  • Annual statements from each platform (gross income, fees and commissions)
  • Receipts and invoices for all expenses claimed
  • Loan statements for any borrowing over the property
  • Purchase contract, incidental costs and any market valuation at first income use
  • Day-count records: rented, privately used and main-residence periods
  • For holiday homes: records of ownership costs, including those not deducted

Limitations of this information

  • This resource is general information only, current at 13 July 2026 — it is not tax advice, and the right treatment depends on your circumstances, ownership structure and records.
  • It covers Commonwealth tax only. State and territory rules that may affect short-stay accommodation (planning, registration, levies, land tax) are outside its scope and were not verified here — check with the relevant state or territory body.
  • Individual marginal tax rates and brackets are deliberately not quoted — verify current rates with the ATO or your tax agent when estimating the tax on rental profits.
  • The boundary at which large-scale, hotel-like hosting could amount to “commercial residential premises” for GST is fact-specific; the ATO gives only the commercial boarding house example, and no bright-line test exists.
  • PCG 2026/2’s detailed formulas and worked figures are not reproduced here — read the Guideline itself, or seek advice, before relying on a specific apportionment calculation.
  • The Act 49 of 2026 statements are taken from the text of the Act, verified at 13 July 2026. The ATO had published no administrative guidance on Schedule 1 or Schedule 2 at that date, so nothing here describes how the ATO will administer either measure.
  • The legislative instrument defining a “new residential dwelling” for s 26-160(4), and any determination under s 26-155(2)(c), had not been made at 13 July 2026 — so that exception cannot presently operate and its requirements are not described here.
  • Whether a particular short-stay arrangement involves a “residential dwelling” (inside the quarantining rule) or premises excluded by s 26-160(1) such as a hotel, motel, inn, hostel or boarding house is a question of fact about the premises. Where the boundary is genuinely uncertain for your arrangement, it needs specific advice rather than a general rule.
  • No CGT calculation for a CGT event on or after 1 July 2027 is published here. The Subdivision 112-E deemed sale and reacquisition and the Division 119 interactions are complex and were not independently verified.

Practical next steps

  1. If you are about to start hosting in your own home, obtain a market valuation of the property first — the home first used to produce income rule makes that valuation your CGT cost base.
  2. Start a day-count log now: days rented, days genuinely available, days used privately, and any main-residence periods.
  3. Reconcile platform statements so you declare gross income, not the net payout after fees.
  4. Holiday home owners: review your 2026-27 usage pattern against the “mainly to produce rental income” test and PCG 2026/3’s risk zones — the ATO’s transitional compliance approach does not extend to expenses incurred from 1 July 2026.
  5. Find and file the contract date for each residential dwelling you own — from 2027-28, whether an ownership interest was last acquired before 7.30 pm ACT time on 12 May 2026 decides whether the Schedule 2 quarantining rule touches it, and for a property bought under contract the date that counts is the contract date, not settlement.
  6. For help with a rental schedule, apportionment or the CGT position on a sale, see our rental property tax service, have it handled inside your individual tax return, or contact the practice.

Frequently asked questions

Yes. The ATO requires you to declare all income from renting out part or all of your home, expressly including short-term rentals through sharing platforms — there is no minimum threshold, and occasional hosting still counts. You declare the gross amount before platform fees and commissions are deducted, and the ATO says to include the platform name as the description for the income.

Official sources

The facts in this resource are drawn from the following official sources, each read on the date shown. If a source has changed since, the source prevails.

  • Treasury Laws Amendment (Tax Reform No. 1) Act 2026 (No. 49 of 2026)Federal Register of Legislation · retrieved 13 July 2026 · supports: Schedule 2 — ss 26-155 and 26-160 ITAA 1997: quarantining of the excess of residential-property deductions over residential-property income from the 2027-28 income year; the 12 May 2026 “last acquired” grandfathering and contract-date rule; the complying-superannuation-entity and widely-held-unit-trust carve-outs; and the s 26-160(1) exclusion of hotels, motels, inns, hostels and boarding houses from “residential dwelling”. Schedule 1 — the rewritten s 115-100 discount percentages for CGT events on or after 1 July 2027 (including 0% under para (f) for resident individuals and non-super trusts on ordinary assets, 33⅓% for complying superannuation entities, 50% under s 115-102 for new residential dwellings and up to 60% under s 115-125 for affordable housing), cost-base indexation under s 110-36(1A) subject to Division 114, the s 960-275(1B) limit to expenditure incurred on or after 1 July 2027, and the Subdivision 112-E deemed sale and reacquisition
  • Rental income you must declareATO · retrieved 12 July 2026 · supports: that all short-term rental income must be declared, gross reporting, timing, ownership shares, and below-market rentals to family and friends
  • Income and deductions for renting out your homeATO · retrieved 12 July 2026 · supports: what platform hosts must include as income, claimable expenses, 100% deductibility of rent-only costs, and time/area apportionment
  • Renting out all or part of your homeATO · retrieved 12 July 2026 · supports: that GST is not payable on residential rent, that renting out a property rarely amounts to carrying on a business, and that extra services do not change the arrangement
  • Holiday homesATO · retrieved 12 July 2026 · supports: the leisure-facility treatment of holiday homes, which costs are ownership/use expenses, and the factors for the “mainly to produce rental income” test
  • TR 2026/1 — Income tax: rental property income and deductions for individuals who are not in businessATO (Legal database) · retrieved 12 July 2026 · supports: the new ruling’s coverage of short-term rentals, the withdrawal of IT 2167, and the transitional compliance approach for section 26-50 expenses incurred before 1 July 2026
  • Using your home for rental or businessATO · retrieved 12 July 2026 · supports: loss of the full main residence exemption, the interest deductibility test, and the home first used to produce income rule
  • Capital gains tax when renting out accommodationATO · retrieved 12 July 2026 · supports: that both the floor area rented (including a share of common areas guests can use) and the number of days the property was used to produce income are factored into the partial main residence exemption, and the ATO’s published illustration reproduced in the hypothetical example ($120,000 gain × 35% floor area × 1,857 ÷ 2,192 days = $35,582 non-exempt, before the 50% CGT discount available where the property was held for at least 12 months)
  • What is the SERRATO · retrieved 12 July 2026 · supports: platform reporting of host income under the Sharing Economy Reporting Regime, its start dates and twice-yearly reporting cycle
  • GST and residential propertyATO · retrieved 12 July 2026 · supports: that rent from residential premises used for residential accommodation is input taxed — no GST is payable on the rent and no GST credits can be claimed on associated costs
  • Registering for GSTATO · retrieved 12 July 2026 · supports: that input-taxed sales are excluded when working out GST turnover for the registration threshold
  • Sharing economy and tax — data matchingATO · retrieved 12 July 2026 · supports: the platforms and sources the ATO currently collects data from under its data-matching programs
  • Property management data-matching program protocolATO · retrieved 12 July 2026 · supports: that the property management data-matching program collects data annually from property management software providers for the 2018-19 to 2025-26 financial years, covers approximately 2.3 million individuals each financial year, and feeds pre-filling and nudge messaging in myTax and tax agent software
  • Records for rental properties and holiday homesATO · retrieved 12 July 2026 · supports: the rental record-keeping requirements and retention periods
  • Treating a former home as your main residenceATO · retrieved 12 July 2026 · supports: the CGT six-year absence rule referenced when a former home is let short-term
  • PCG 2026/2 — Apportionment of rental property deductionsATO (Practical Compliance Guideline) · retrieved 12 July 2026 · supports: the ATO compliance approach to apportioning rental property deductions for part-year and part-property use
  • PCG 2026/3 and s 26-50 ITAA 1997 — expenses for a leisure facilityATO (Practical Compliance Guideline) · retrieved 12 July 2026 · supports: the application of the leisure-facility deduction limitation in s 26-50 of the ITAA 1997, and the green/amber/red risk-zone framework
  • Section 26-50 ITAA 1997 — expenses for a leisure facility or boatATO Legal database (ITAA 1997) · retrieved 12 July 2026 · supports: that s 26-50 is long-standing enacted law denying deductions incurred to acquire or retain ownership of, or rights to use, a leisure facility, subject to exceptions — including where the facility is used or held for use mainly to derive assessable income in the nature of rent
Discuss your situation with us

This resource is general information for Australian residents, not tax advice. It does not consider your circumstances, and tax outcomes depend on individual facts. Speak to a registered tax agent before acting. It is also not financial product advice — we are not an Australian financial services licensee. Decisions about superannuation or other financial products should be discussed with a licensed financial adviser.

Last verified against official sources: · Next scheduled review by 13 October 2026 · Update sensitivity: high

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