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Explains when a schedule is required, how to handle foreign rental interests, and how to complete separate schedules for each rental property or shared title arrangement. Covers taxpayer’s declaration, relevant period dating, rental details, and step-by-step guidance for calculating rental income and other rental-related income. Provides definitions for gross rent and typical deductible items and references supporting ATO publications and rulings.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/rental-property-instructions-2003-nat-268362003/488887/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/rental-property-instructions-2003-nat-268362003/488887.png","ImageObject",300,407,{"name":92,"@type":93},"dbqoiu","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-31","2026-10-01",true,{"@type":102,"interactionType":103,"userInteractionCount":34},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"When do you need to fill out a Rental property schedule?","Question",{"text":112,"@type":113},"If you have an interest in a rental property in Australia, you need to fill out a schedule. For foreign rental property interests, you do not fill out a schedule because income is treated as foreign income, not rental income.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How should co-owners complete the schedule?",{"text":117,"@type":113},"Part-owners write only information for their share of total rental income and total rental expenses. Joint tenants who are not carrying on a property rental business divide rental income and expenses equally, while tenants in common divide based on their legal interest.",{"name":119,"@type":110,"acceptedAnswer":120},"What is included in rental income for the schedule?",{"text":121,"@type":113},"Rental income is the full amount of all rent paid by tenants. 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The instructions and worksheet will help you complete your schedule(s) .  \nDo you need to fill out a Rental property schedule?  \nIf you have an interest in a foreign rental property, you do not need to fill out a schedule for it, because all your income from such a property is treated as foreign income , not rental income.  \nIf you have an interest in a rental property in Australia you need to fill out a schedule.  \nYou need to complete a separate schedule for each rental property you own or have an interest in, unless you have multiple rental properties on one title – for example, a number of flats in an apartment complex that is not under strata title. In such instances, show the details of all those properties on one schedule.  \nIf you are a part-owner of a property, write on the schedule only information concerning your share of total rental income and total rental expenses.  \nJoint tenants who are not carrying on a business of property rental need to divide the total rental income and expenses for the property equally, as each tenant holdsan equal share of the property.  \nTenants in common may hold unequal shares in the property. If they are not carrying on a business of property rental, they divide the total rental income and expenses in line with their legal interest in the property. For further assistance in completing your schedule, please refer to the publication Rental properties (NAT 1729-6.2003) . The following publications may also be useful:  \n• Deductions for prepaid expenses (NAT 4170-6 .2003)  \n• Guide to depreciating assets (NAT 1996-6.2003)  \n• Taxation Determination TD 1999/42 – Income tax: do the principles set out in TR 98/22 apply to line of credit facilities?  \n• Taxation Ruling IT 2167 – Income tax: rental properties – non-economic rental, holiday home, share of residence etc. cases, family trust cases  \n• Taxation Ruling TR 93/7 – Income tax: whether penalty interest payments are deductible  \n• Taxation Ruling TR 93/32 – Income tax: rental property – division of net income or loss between co-owners  \n• Taxation Ruling TR 97/23 – Income tax: deductions for repairs  \n• Taxation Ruling TR 97/25 – Property development: deduction for capital expenditure on construction of income producing capital works, including buildings and structural improvements  \n[www.ato.gov.au](www.ato.gov.au)  \n• Taxation Ruling TR 98/22 – Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities  \n• Taxation Ruling TR 2000/2 – Income tax: deductibility of interest on moneys drawn down under line of credit facilities and redraw facilities  \n• Taxation Ruling TR 2000/17 – Income tax: deductions for interest following the Steele and Brown decisions  \n• Taxation Ruling TR 2000/18 – Income tax: effective life of depreciating assets.  \nYou can get these publications free from the Australian Taxation Office (ATO) or by ringing 1300 720 092 for the cost of a local [call. Our website at](call. Our website at www.ato.gov.au)[ www.ato.gov.au](call. Our website at www.ato.gov.au)[ ](call. Our website at www.ato.gov.au)also provides access to ATO publications and general information on tax matters.  \nIf you need additional copies of these instructions or the schedule, ring the Personal Tax Infoline on 13 28 61 for the cost of a local call.  \nCompleting the schedule  \nThe following instructions take you through the schedule step-by-step.  \nTaxpayer’s declaration  \nWhen you have completed your Rental property schedule please sign and date the Taxpayer ’s declaration at the bottom of the first page","cbCaio2nVeQy4hjr","https://ap.wps.com/l/cbCaio2nVeQy4hjr","pdf",307730,16,"English","# Read this part first\n# Completing the schedule\n## Taxpayer’s declaration\n## Relevant period\n## Rental details\n## Income – labels A, B and C\n## Expenses – labels D to W","[{\"question\":\"When do you need to fill out a Rental property schedule?\",\"answer\":\"If you have an interest in a rental property in Australia, you need to fill out a schedule. For foreign rental property interests, you do not fill out a schedule because income is treated as foreign income, not rental income.\"},{\"question\":\"How should co-owners complete the schedule?\",\"answer\":\"Part-owners write only information for their share of total rental income and total rental expenses. Joint tenants who are not carrying on a property rental business divide rental income and expenses equally, while tenants in common divide based on their legal interest.\"},{\"question\":\"What is included in rental income for the schedule?\",\"answer\":\"Rental income is the full amount of all rent paid by tenants. Do not reduce the figure by deducting agent’s commission or other costs, and do not show cents.\"}]","RENTAL PROPERTY INSTRUCTIONS 2003 - NAT 2683—6.2003 | PDF",1790818702]