New Zealand Landlord Compliance

ProppiAI Editorial Team, "New Zealand Landlord Compliance", ProppiAI, 2026-05-02.

A ProppiAI topic hub for New Zealand tenancy law changes, Healthy Homes evidence, pet bond records, notices, and landlord document workflows.

What This Hub Covers: New Zealand landlord compliance turns on tenancy agreements, notices, Healthy Homes evidence, bond records, inspection reports, and written decisions. This hub groups ProppiAI guidance that helps landlords connect the rule to the document that proves compliance.

Best First Document: Start with the current tenancy agreement, then link every notice, variation, bond record, pet consent, and inspection record back to that agreement. That structure makes later accountant, tenant, or Tenancy Tribunal questions easier to answer.

New Zealand Rental Law Changes 2026: The Landlord Action Checklist: A practical checklist for termination notices, fixed-term dates, retaliatory notice risk, smoking clauses, pet bonds, and service evidence.

Pet Bonds in New Zealand Rentals: What Changes From December 2025: A focused guide to pet consent, pet bond records, reasonable refusal grounds, and condition evidence.

Tenancy Agreement Anatomy 2026: New Zealand and Australia: Research on tenancy agreement structure and the document clauses landlords should be able to find quickly.

New Zealand and Australia Rental Document Landscape 2026: Research on the document categories that underpin tenancy and compliance workflows.


Australia Rental Tax

Australia
New South Wales
Victoria
Queensland
South Australia
Western Australia
Tasmania
Australian Capital Territory
Northern Territory

Australian Taxation Office rental deductions

ProppiAI Editorial Team, "Australia Rental Tax", ProppiAI, 2026-05-02.

A ProppiAI topic hub for Australia-wide rental tax guidance, Australian Taxation Office deduction evidence, apportionment, holiday homes, and loan-purpose records.

Federal Tax, State Tenancy: Australian rental tax guidance comes from the Australian Taxation Office and applies nationally. Residential tenancy law is different: Queensland, Victoria, New South Wales, South Australia, Western Australia, Tasmania, the Australian Capital Territory, and the Northern Territory each need their own tenancy checks.

Evidence The Australian Taxation Office Can Ask For: The strongest rental tax file ties every income amount, deduction, ownership split, private-use day, loan redraw, and apportionment method back to a source document.

Australia Rental Tax Changes 2026: What the ATO Is Watching: A national watchlist for rental deductions, apportionment, co-ownership, family rentals, holiday homes, redraws, and evidence.

Australian Rental Deduction Apportionment: Time, Area, Family, and Redraw Traps: A focused guide to time-based, area-based, family rental, below-market rent, and loan-purpose evidence.

Holiday Homes and Short-Stay Rentals in Australia: The ATO Green, Amber, and Red Zones: A practical guide to booking calendars, private-use days, peak-period blocks, and short-stay deduction evidence.

Australia Rental Tax Statistics 2022-23: Research on Australian rental property interests, net rent losses, and rental expense patterns using Australian Taxation Office statistics.

Negative Gearing in Australia: The Tax Strategy That's Not Free Money: An investor-focused explanation of why rental losses still need clean source records.

Capital Gains Tax on Australian Investment Property: The 50% Discount Trap: A companion guide for sale records, ownership timing, and capital gains tax evidence.


Australia Rental Compliance

New Zealand
Australia
New South Wales
Victoria
Queensland
South Australia
Western Australia
Tasmania
Australian Capital Territory
Northern Territory

ProppiAI Editorial Team, "Australia Rental Compliance", ProppiAI, 2026-05-02.

A ProppiAI topic hub for Australian state and territory rental compliance, including Queensland and Victoria rental law evidence workflows.

State Rules Need State Evidence: Australian rental compliance is not one national tenancy checklist. Queensland, Victoria, New South Wales, South Australia, Western Australia, Tasmania, the Australian Capital Territory, and the Northern Territory each need jurisdiction-specific notices, forms, deadlines, and document records.

Separate Tax From Tenancy: Australian Taxation Office guidance is national, but tenancy compliance is state and territory based. Keep state notices, bond records, repair evidence, pet requests, access records, and minimum-standard evidence separate from federal tax folders.

Queensland Rental Law Changes 2026: What Property Owners Need to Track: A Queensland-specific guide to rent, access, bond, fees, modifications, personalisation, and minimum housing standards records.

Victoria Rent Increases, Pets, and Minimum Standards: 2026 Guide for Rental Providers: A Victoria-specific guide to 90-day rent increase notices, pet request records, pet bonds, and minimum standards evidence.

Rental Rule Changes 2026: What New Zealand and Australia Landlords Need to Track: The 2026 rule-change hub showing how legal and tax changes become evidence workflows.

Australian Landlord Compliance Gap Report 2026: Research on state-specific compliance gaps and document evidence across Australian rental property workflows.


Property Document Management

ProppiAI Editorial Team, "Property Document Management", ProppiAI, 2026-05-02.

A ProppiAI topic hub for property document classification, evidence trails, searchable landlord records, and AI-powered retrieval across New Zealand and Australia.

Why Documents Are The Evidence Layer: Landlord questions usually become document questions: which agreement applies, which notice was served, which invoice supports the deduction, and which date proves a tax or compliance position.

How ProppiAI Organises The File: The useful structure is property first, then document type, date, jurisdiction, source, and relationship to other records. That lets a tenancy agreement connect to notices, bond records, invoices, inspection photos, and tax evidence.

How AI Document Management Works for Property: A technical guide to turning scattered property documents into searchable, structured evidence.

Property Document Types in New Zealand: Complete Reference: A New Zealand-specific reference for the documents landlords, investors, and property managers need to keep.

Rental Rule Changes 2026: What New Zealand and Australia Landlords Need to Track: The 2026 rule-change hub showing how legal and tax changes become evidence workflows.

New Zealand and Australia Rental Document Landscape 2026: Research on common rental document patterns and compliance evidence across both markets.


Bright-Line Test New Zealand

ProppiAI Editorial Team, "Bright-Line Test New Zealand", ProppiAI, 2026-05-02.

A ProppiAI topic hub for New Zealand bright-line test dates, property sale evidence, Inland Revenue records, IR833, rollover relief, and landlord document checklists.

Dates Before Conclusions: The New Zealand bright-line test cannot be answered safely from a single memory or settlement date. Start with the bright-line start date, bright-line end date, and any exclusion or rollover relief evidence.

Documents To Keep Together: A strong bright-line file keeps purchase agreements, title transfer records, settlement statements, sale agreements, cost evidence, main-home evidence, rollover documents, residential land withholding tax records, and IR833 working in one place.

New Zealand Bright-Line Test 2026: The Dates and Documents That Matter: The practical evidence checklist for the 2-year bright-line period, start and end dates, IR833, and rollover relief.

Bright-Line Test in New Zealand: The Rule That Catches People Out: A broader guide to the New Zealand bright-line test and common property investor mistakes.

IRD Rental Records for New Zealand Landlords: What to Keep in 2026: A companion guide to Inland Revenue rental records, 7-year storage, GST watchpoints, and source documents.

Property Document Types in New Zealand: Complete Reference: A wider taxonomy for the New Zealand property records that support tax and compliance answers.


An Australia-wide landlord guide to Australian Taxation Office rental property watchpoints in 2026, including deductions, apportionment, co-ownership, family rentals, holiday homes, redraws, and evidence.

ProppiAI Editorial Team, "Australia Rental Tax Changes 2026: What the ATO Is Watching", ProppiAI, 2026-05-02.

_Part 6 of the [Rental Rule Changes Watch 2026](/blog/rental-rule-changes-2026-new-zealand-australia) series._

  Australia's 2026 rental tax watchlist is national because it comes from the Australian Taxation
  Office. The main watchpoints are not exotic loopholes. They are ordinary records: income, expense
  categories, co-ownership splits, private-use periods, family or below-market rentals, holiday-home
  availability, loan-purpose evidence, and apportionment working. If a deduction depends on a fact,
  keep the document that proves the fact.

Australia has one federal rental tax system and eight state and territory tenancy systems. This article is about the federal tax layer only: Australian Taxation Office guidance that applies across Australia.

That distinction matters. The ATO can tell you how to treat rental income, deductions, apportionment, co-ownership, and holiday-home use. It does not replace state-based tenancy rules in Queensland, Victoria, New South Wales, South Australia, Western Australia, Tasmania, the Australian Capital Territory, or the Northern Territory.

For the broader New Zealand and Australia series hub, start with [Rental Rule Changes 2026: What New Zealand and Australia Landlords Need to Track](/blog/rental-rule-changes-2026-new-zealand-australia).

## Why 2026 Is a Strong ATO Watch Year

The ATO's [rental expenses guidance](https://www.ato.gov.au/individuals-and-families/investments-and-assets/residential-rental-properties/rental-expenses-to-claim) groups rental expenses into three broad categories:

- expenses you can claim now, such as interest on loans, council rates, repairs and maintenance, and some low-cost depreciating assets
- expenses claimed over several years, such as capital works, borrowing expenses, and decline in value of depreciating assets
- expenses you cannot claim, such as personal expenses, some capital costs, and certain second-hand depreciating assets

The ATO also points taxpayers to newer draft guidance:

- [TR 2025/D1](https://www.ato.gov.au/law/view/document?DocID=DTR/TR2025D1/NAT/ATO/00001) on rental property income and deductions for individuals who are not in business
- [PCG 2025/D6](https://www.ato.gov.au/law/view/document?DocID=DPC/PCG2025D6/NAT/ATO/00001) on apportionment of rental property deductions
- [PCG 2025/D7](https://www.ato.gov.au/law/view/document?DocID=DPC/PCG2025D7/NAT/ATO/00001) on holiday homes that are also rented out

Because some of this material is draft guidance, landlords should treat it as a strong signal of the ATO's direction and get tax advice for their own facts.

## The Watchlist

| ATO watchpoint       | What can go wrong                                     | Document to keep                                    |
| -------------------- | ----------------------------------------------------- | --------------------------------------------------- |
| Rental income        | Platform, agent, or direct rent omitted               | Agent statements, platform reports, bank records    |
| Expense category     | Capital improvement claimed as repair                 | Invoice detail, photos, work scope                  |
| Co-ownership         | Income or expenses split incorrectly                  | Title records, ownership percentages                |
| Private use          | Full-year expense claimed despite owner use           | Occupancy calendar, blocked dates                   |
| Part-property rental | Whole-property costs claimed for one room or unit     | Floor plan, area calculation                        |
| Family rental        | Below-market rent treated like market-rate investment | Lease, market rent evidence                         |
| Holiday home         | Ownership costs claimed despite private holiday use   | Booking calendar, guest records, blocked peak dates |
| Redraw or refinance  | Interest claimed on funds used personally             | Loan statements, redraw purpose evidence            |

This is the practical tax version of ProppiAI's recurring theme: documents are the evidence layer beneath the rule.

## Income: Agent, Platform, Direct, and Family Arrangements

Draft TR 2025/D1 says assessable rental income includes amounts derived through an agent, through a sharing or online platform, or directly from a tenant.

It also says that if co-owners own a rental property, rental income is usually attributed according to each co-owner's legal interest in the property, except in very limited circumstances where evidence establishes a different equitable interest.

That creates a simple evidence rule: keep the title record and the income records together.

For family and household arrangements, the draft ruling distinguishes between shared household costs and amounts for the use of property under a lease or licence. If a family member pays below-market rent, the ATO material makes the facts and documentation important.

Useful records include:

- lease or licence agreement
- market rent appraisal or comparable listings
- agent statements
- platform statements
- bank deposits
- title records showing legal ownership split
- accountant working papers on income attribution

## Deductions: The Category Has to Match the Expense

The ATO's rental expense page is clear that different expenses are treated differently.

Some can be claimed now. Some are claimed over several years. Some cannot be claimed. The difference between repair, maintenance, improvement, borrowing expense, depreciating asset, and capital works can change the timing and amount of the deduction.

The evidence problem is that a bank transaction rarely tells the full story. A transaction labelled "builder" does not prove whether the work was repair, maintenance, or capital improvement.

Keep:

- detailed invoices
- quote and work scope
- before-and-after photos
- inspection notes
- insurance or tenant damage correspondence
- depreciation schedule, where relevant
- accountant classification notes

For the broader investor framing, see [Negative Gearing in Australia: The Tax Strategy That's Not Free Money](/blog/gotchas-101-negative-gearing-australia).

## Apportionment: The ATO Is Asking for Working, Not Vibes

The ATO says you need to work out the amount of an expense that relates to income-producing activities if, for example:

- the property is genuinely available for rent for only part of the year
- you use the property privately for part of the year
- only part of the property earns rent
- the property is rented at non-commercial rates
- the investment loan is also used for personal purposes

Draft PCG 2025/D6 sets out time-based, area-based, and combined approaches for common situations. It also says you need records to support why the guideline applies and how the apportionment calculation was made.

That makes the evidence fairly concrete:

- calendar days rented
- calendar days genuinely available for rent
- blocked private-use dates
- floor plan and area calculation
- comparable market rent evidence
- loan-purpose and redraw records
- spreadsheet or accountant working showing the method

A deeper companion guide unpacks this: [Australian Rental Deduction Apportionment: Time, Area, Family, and Redraw Traps](/blog/australian-rental-deduction-apportionment-2026).

## Holiday Homes and Short-Stay Rentals

Draft TR 2025/D1 says holiday homes require an objective analysis of use and availability. It also says some deductions for a holiday home that is also rented out may be denied unless an exception applies.

The ATO points to draft PCG 2025/D7 for its compliance approach to holiday homes rented out as well.

This is where a calendar becomes tax evidence. If the property is blocked out for family use during peak demand, or advertised in a way that makes rental unlikely, the ATO may look past the fact that it appeared online.

Keep:

- platform calendars
- booking history
- owner-use dates
- family or friend-use dates
- blocked dates during peak periods
- nightly rate evidence
- guest restrictions and listing rules
- agent instructions
- cleaning and platform commission records

A dedicated guide unpacks this separately: [Holiday Homes and Short-Stay Rentals in Australia: The ATO Green, Amber, and Red Zones](/blog/holiday-homes-short-stay-rentals-australia-ato-risk-zones).

## Redraws, Refinances, and Loan Purpose

Draft PCG 2025/D6 says that where a mortgage is taken out against a rental property, or the property is re-mortgaged, and the funds are not all used for income-producing purposes, you cannot claim all of the interest expenses.

It also notes that redraw amounts are not treated as relating to the original purchase of the rental property; they relate to what was purchased with the withdrawn amounts.

That is a document trap. Years later, the loan statement may show interest, but not why a redraw happened.

Keep:

- original loan agreement
- refinance documents
- redraw transaction history
- evidence of what each redraw funded
- split-loan calculations
- accountant working papers

## What the ATO Statistics Say About Why This Matters

Our [Australia Rental Tax Statistics 2022-23](/research/au-rental-tax-statistics-2022-23) analysis found that 2,261,080 Australians had rental property interests in 2022-23, and 49.41% reported an overall net rent loss. Interest on loans made up 44.26% of total rental expenses reported on rental property schedules.

That explains why record quality matters. If interest, repairs, capital works, and apportionment drive the tax position, small classification errors can move real money.

For state-level tenancy compliance, use [Australian Landlord Compliance Gap Report 2026](/research/australian-landlord-compliance-gap-2026). Tax is national; rental compliance is state-specific.

  The ATO watchlist is not just about claiming less. It is about proving the right claim. A strong
  rental tax file connects every figure in the return to a source document, a property, an ownership
  share, and a period of use.

## Source Note

This article covers **Australia-wide federal tax guidance** from the Australian Taxation Office. It does not cover state or territory residential tenancy law, which differs by jurisdiction.

## Rental Rule Changes Watch 2026

Published guides in this series:

- [Rental Rule Changes 2026: What New Zealand and Australia Landlords Need to Track](/blog/rental-rule-changes-2026-new-zealand-australia)
- [New Zealand Rental Law Changes 2026: The Landlord Action Checklist](/blog/new-zealand-rental-law-changes-2026-landlord-checklist)
- [Pet Bonds in New Zealand Rentals: What Changes From December 2025](/blog/pet-bonds-new-zealand-rentals-2026)
- [IRD Rental Records for New Zealand Landlords: What to Keep in 2026](/blog/ird-rental-records-new-zealand-landlords-2026)
- [New Zealand Bright-Line Test 2026: The Dates and Documents That Matter](/blog/new-zealand-bright-line-test-2026-dates-documents)
- [Australia Rental Tax Changes 2026: What the ATO Is Watching](/blog/australia-rental-tax-changes-2026-ato-watchlist)
- [Holiday Homes and Short-Stay Rentals in Australia: The ATO Green, Amber, and Red Zones](/blog/holiday-homes-short-stay-rentals-australia-ato-risk-zones)
- [Australian Rental Deduction Apportionment: Time, Area, Family, and Redraw Traps](/blog/australian-rental-deduction-apportionment-2026)
- [Queensland Rental Law Changes 2026: What Property Owners Need to Track](/blog/queensland-rental-law-changes-2026-property-owners)
- [Victoria Rent Increases, Pets, and Minimum Standards: 2026 Guide for Rental Providers](/blog/victoria-rent-increases-pets-minimum-standards-2026)

## Keep Reading

- [Holiday Homes and Short-Stay Rentals in Australia: The ATO Green, Amber, and Red Zones](/blog/holiday-homes-short-stay-rentals-australia-ato-risk-zones)
- [Australian Rental Deduction Apportionment: Time, Area, Family, and Redraw Traps](/blog/australian-rental-deduction-apportionment-2026)
- [Negative Gearing in Australia: The Tax Strategy That's Not Free Money](/blog/gotchas-101-negative-gearing-australia)
- [Capital Gains Tax on Australian Investment Property: The 50% Discount Trap](/blog/gotchas-101-capital-gains-tax-australia)
- [Australia Rental Tax Statistics 2022-23](/research/au-rental-tax-statistics-2022-23)

## The Short Version

1. Australian rental tax guidance is federal, but tenancy rules remain state and territory based.
2. The ATO is watching income, deductions, co-ownership, private use, family rentals, holiday homes, apportionment, and loan purpose.
3. Expenses may need to be split by time, area, ownership share, use, or loan purpose.
4. Holiday homes and short-stay rentals need strong calendar and availability evidence.
5. Redraws and refinances need loan-purpose records.
6. A strong tax file ties every return figure back to a source document.


An Australia-wide landlord guide to Australian Taxation Office rental deduction apportionment, including time-based, area-based, family rental, below-market rent, and loan-purpose evidence.

New Zealand
Australia
Victoria
Queensland

family rental below market rent Australia

rental property redraw interest Australia

ProppiAI Editorial Team, "Australian Rental Deduction Apportionment: Time, Area, Family, and Redraw Traps", ProppiAI, 2026-05-02.

_Part 8 of the [Rental Rule Changes Watch 2026](/blog/rental-rule-changes-2026-new-zealand-australia) series._

  Australian rental deduction apportionment is about splitting costs when a property is not used
  only to earn rent. The Australian Taxation Office draft guidance focuses on fair and reasonable
  methods, especially time-based and area-based calculations. The evidence file should show the
  calendar, floor area, rent terms, market-rate support, loan purpose, and working behind every
  split deduction.

Apportionment is where many rental tax files become fragile.

A landlord may know the final deduction figure. The accountant may know the method. But if the calendar, floor plan, rent appraisal, loan statement, or redraw evidence is missing, the number is harder to defend later.

This article covers **Australia-wide federal tax guidance** from the Australian Taxation Office. It does not cover Australian state or territory tenancy law.

For the broader watchlist, read [Australia Rental Tax Changes 2026: What the ATO Is Watching](/blog/australia-rental-tax-changes-2026-ato-watchlist).

## The Draft Guidance Landlords Should Know

The main source is Australian Taxation Office [Draft PCG 2025/D6](https://www.ato.gov.au/law/view/document?DocID=DPC/PCG2025D6/NAT/ATO/00001), which sets out an ATO compliance approach to apportionment of rental property deductions.

The draft guideline says apportionment may be required where property expenses relate partly to income-producing use and partly to another use, such as private or domestic use.

It also says taxpayers need records to support why the guideline applies and how the apportionment calculations were made.

That last sentence is the practical one. Do not keep just the final spreadsheet. Keep the documents behind the spreadsheet.

## The Main Apportionment Traps

| Trap                   | What goes wrong                                                 | Evidence to keep                                   |
| ---------------------- | --------------------------------------------------------------- | -------------------------------------------------- |
| Time                   | Full-year costs claimed despite private use or unavailable days | Calendar, booking records, owner-use dates         |
| Area                   | Whole-property costs claimed when only part is rented           | Floor plan, room measurements, shared-area working |
| Family or friends      | Below-market rent treated like a normal investment rental       | Lease, market rent evidence, relationship notes    |
| Holiday home crossover | Ownership costs claimed despite private recreation use          | PCG 2025/D7 risk-zone evidence, booking calendar   |
| Redraw or refinance    | Interest claimed on funds used personally                       | Loan purpose evidence, redraw history              |
| Change of use          | A property changes from rental to private, or private to rental | dated notices, move-in/move-out evidence           |

## Time-Based Apportionment

Draft PCG 2025/D6 describes a time-based method for working out deductions when a property is used or held for income-producing purposes for only part of the year.

The key evidence is:

- days rented
- days genuinely available for rent on commercial terms
- days used privately
- days blocked for family or friends
- days unavailable for repairs or other reasons
- dates of a clear change in use

The ATO draft guidance also looks at whether a property is genuinely available on commercial terms. That means the document file should show more than a listing existed.

Keep:

- platform calendar exports
- agent reports
- listing screenshots
- rate comparisons
- booking enquiries and responses
- notes on why blocked or unavailable days occurred

## Area-Based Apportionment

Area-based apportionment matters when only part of a property is used to earn rent.

Examples include:

- renting a room in a home
- renting a lower level while living upstairs
- short-stay use of part of a property
- shared common areas
- granny flat or studio arrangements where costs overlap

Useful records include:

- floor plans
- measurements of exclusive tenant areas
- measurements of shared areas
- photos showing access and layout
- utility split working
- cleaning or maintenance split working
- notes on which spaces guests or tenants could actually use

If a part-property rental is also only rented for part of the year, the method can become both area-based and time-based. That is where clean source documents matter.

  A rental apportionment percentage should not be a mystery number. It should trace back to a
  calendar, floor area, market evidence, loan-purpose record, or other source document.

## Family and Below-Market Rentals

Draft PCG 2025/D6 discusses rentals to family or friends at non-market rates.

If the property is rented below market for private or domestic reasons, deductions may need to be limited or apportioned. If the property is rented to family or friends at market rates, the key evidence is how the market rate was calculated at the time.

Keep:

- signed lease or licence agreement
- market rent appraisal
- comparable rental listings from the same period
- property manager advice
- bank records showing payments
- notes explaining any discount
- accountant working papers

Do not rely on a later memory that the rent was "about market". Keep the market evidence from the time the rent was set.

## Redraws, Refinances, and Loan Purpose

Draft PCG 2025/D6 says that if a mortgage secured against a rental property, or a re-mortgage, is not all used for an income-producing purpose, you cannot claim all interest expenses.

The draft guidance also notes that redraw amounts are not treated as relating to the original purchase of the rental property. They relate to what was purchased with the withdrawn amounts.

That means interest evidence is not just the bank's annual statement.

Keep:

- original loan agreement
- settlement statement
- refinance documents
- redraw transaction history
- evidence of what each redraw funded
- split-loan calculations
- accountant notes on deductible and non-deductible portions

A redraw used for a car, holiday, school fees, or private renovation is a different tax story from a redraw used for deductible rental repairs.

## How To Build The Evidence File

For each Australian rental property, keep an apportionment folder with:

1. annual rental calendar
2. private-use calendar
3. availability and listing evidence
4. floor plan and area calculation
5. family or related-party rent evidence, if relevant
6. loan-purpose and redraw records
7. expense category notes
8. accountant working papers
9. final tax-return reconciliation

That folder should sit beside the broader rental tax file described in [Australia Rental Tax Changes 2026: What the ATO Is Watching](/blog/australia-rental-tax-changes-2026-ato-watchlist).

## Source Note

This article covers **Australia-wide federal tax guidance** from the Australian Taxation Office. It relies primarily on Draft PCG 2025/D6 and Draft TR 2025/D1. It does not cover state or territory tenancy law.

## Rental Rule Changes Watch 2026

Published guides in this series:

- [Rental Rule Changes 2026: What New Zealand and Australia Landlords Need to Track](/blog/rental-rule-changes-2026-new-zealand-australia)
- [New Zealand Rental Law Changes 2026: The Landlord Action Checklist](/blog/new-zealand-rental-law-changes-2026-landlord-checklist)
- [Pet Bonds in New Zealand Rentals: What Changes From December 2025](/blog/pet-bonds-new-zealand-rentals-2026)
- [IRD Rental Records for New Zealand Landlords: What to Keep in 2026](/blog/ird-rental-records-new-zealand-landlords-2026)
- [New Zealand Bright-Line Test 2026: The Dates and Documents That Matter](/blog/new-zealand-bright-line-test-2026-dates-documents)
- [Australia Rental Tax Changes 2026: What the ATO Is Watching](/blog/australia-rental-tax-changes-2026-ato-watchlist)
- [Holiday Homes and Short-Stay Rentals in Australia: The ATO Green, Amber, and Red Zones](/blog/holiday-homes-short-stay-rentals-australia-ato-risk-zones)
- [Australian Rental Deduction Apportionment: Time, Area, Family, and Redraw Traps](/blog/australian-rental-deduction-apportionment-2026)
- [Queensland Rental Law Changes 2026: What Property Owners Need to Track](/blog/queensland-rental-law-changes-2026-property-owners)
- [Victoria Rent Increases, Pets, and Minimum Standards: 2026 Guide for Rental Providers](/blog/victoria-rent-increases-pets-minimum-standards-2026)

## Keep Reading

- [Australia Rental Tax Changes 2026: What the ATO Is Watching](/blog/australia-rental-tax-changes-2026-ato-watchlist)
- [Holiday Homes and Short-Stay Rentals in Australia: The ATO Green, Amber, and Red Zones](/blog/holiday-homes-short-stay-rentals-australia-ato-risk-zones)
- [Negative Gearing in Australia: The Tax Strategy That's Not Free Money](/blog/gotchas-101-negative-gearing-australia)
- [Capital Gains Tax on Australian Investment Property: The 50% Discount Trap](/blog/gotchas-101-capital-gains-tax-australia)

## The Short Version

1. Australian rental deductions may need apportionment when expenses support both income-producing and private use.
2. Draft PCG 2025/D6 focuses on fair and reasonable methods, especially time-based and area-based working.
3. Family and below-market rentals need market-rate evidence.
4. Redraws and refinances need loan-purpose records, not just annual interest statements.
5. Every apportionment number should trace back to a source document.


An Australia-wide landlord guide to the Australian Taxation Office draft holiday home risk zones, including private use, peak-period blocks, short-stay calendars, and deduction evidence.

ProppiAI Editorial Team, "Holiday Homes and Short-Stay Rentals in Australia: The ATO Green, Amber, and Red Zones", ProppiAI, 2026-05-02.

_Part 7 of the [Rental Rule Changes Watch 2026](/blog/rental-rule-changes-2026-new-zealand-australia) series._

  The Australian Taxation Office draft holiday home guidance is really an evidence test. A low-risk
  short-stay file shows high income-producing occupancy, limited private use, commercial terms,
  active rental management, and records that explain every blocked date. A high-risk file shows the
  opposite: peak periods saved for personal use, limited rental attempts, unavailable features,
  unreasonable restrictions, or pricing that makes bookings unlikely.

Holiday homes are emotionally simple and tax-complicated.

A beach house, ski apartment, regional weekender, or city short-stay unit can feel like an investment and a family retreat at the same time. The problem is that the Australian Taxation Office does not just look at the label. It looks at the facts.

This article covers **Australia-wide federal tax guidance**. It does not cover state, territory, council, platform, planning, or accommodation registration rules.

For the broader tax watchlist, start with [Australia Rental Tax Changes 2026: What the ATO Is Watching](/blog/australia-rental-tax-changes-2026-ato-watchlist).

## The Draft Guidance Landlords Should Know

The key source is Australian Taxation Office [Draft PCG 2025/D7](https://www.ato.gov.au/law/view/document?DocID=DPC/PCG2025D7/NAT/ATO/00001), which is about the ATO compliance approach to holiday homes that are also rented out.

The draft guideline works alongside [Draft TR 2025/D1](https://www.ato.gov.au/law/view/document?DocID=DTR/TR2025D1/NAT/ATO/00001), which deals with rental property income and deductions for individuals who are not in business.

The practical issue is section 26-50 of the Income Tax Assessment Act 1997. In plain English, the ATO is concerned about property owners using the tax system to subsidise private recreation through a holiday home while claiming property ownership costs as if the property was mainly income-producing.

Because the PCG is draft guidance, treat it as a strong signal of the ATO's compliance direction, not personal tax advice.

## The Risk Zones

Draft PCG 2025/D7 uses three broad risk zones.

| Zone  | What it usually means                                       | Evidence to keep                                                        |
| ----- | ----------------------------------------------------------- | ----------------------------------------------------------------------- |
| Green | High income-producing occupancy and limited private use     | Booking reports, listing history, rate evidence, owner-use calendar     |
| Amber | More private use or less commercial exploitation            | Peak-period blocks, family/friend use notes, rate comparisons           |
| Red   | Personal use is prioritised and rental effort looks limited | Blocked calendars, rejected booking records, inaccessible feature notes |

The ATO says no single factor is decisive. The whole arrangement matters.

That is the part landlords should take seriously. One blocked week may not tell the story. A pattern of saving peak holiday periods for family use, ignoring booking enquiries, setting unrealistic rates, or making major features unavailable to guests can tell a much stronger story.

## Green Zone: What Low-Risk Evidence Looks Like

The green zone is generally about showing that income-producing use comes first.

Useful evidence includes:

- platform booking history
- occupancy reports
- property manager statements
- advertised nightly rates
- comparable market rates
- calendar exports showing owner-use days
- notes explaining why any private-use period was low-demand or incidental
- guest enquiry and response records
- cleaning, platform commission, and management invoices

A green-zone story should be easy to explain: the property is marketed commercially, priced commercially, managed actively, and private use is limited compared with income-producing use.

  For holiday homes, a clean booking calendar is tax evidence. It shows not only when guests stayed,
  but when the property was genuinely available, blocked for private use, or unavailable for other
  reasons.

## Amber Zone: Where ATO Questions Start

The amber zone is not necessarily a disaster. It is the zone where the ATO may want more facts.

Common amber signals include:

- personal use increasing over time
- owner or family use during peak demand
- blocked dates that reduce rental opportunity
- limited attempts to maximise occupancy
- reduced-rate use by friends or relatives
- seasonal properties where the highest-demand period is partly reserved privately

The document task is to explain the pattern.

For example, if the property is used by the owner during a low-demand shoulder period, keep the market evidence that shows why the period was low demand. If family members pay below market rates, keep the calculation and be realistic about whether the arrangement has a private element.

## Red Zone: The Patterns To Avoid

Draft PCG 2025/D7 describes red-zone factors as arrangements where personal use is prioritised and commercial exploitation is weak.

Red-zone warning signs include:

- blocking out Christmas, Easter, school holidays, ski season, event weekends, or other peak periods for personal use
- using the property mainly for holidays or recreation
- listing the property only occasionally
- responding slowly or not at all to booking enquiries
- rejecting potential guests without adequate commercial reasons
- locking away major property features during guest stays
- setting restrictive conditions that reduce booking likelihood
- pricing the property above market in a way that suppresses bookings

The red-zone question is blunt: does the property look like a rental investment, or does it look like a private holiday home with occasional rental income attached?

## The Document Checklist

For each Australian holiday home or short-stay property, keep:

- platform calendar exports
- booking history
- gross income reports
- cancelled booking records
- blocked owner-use dates
- family and friend-use dates
- nightly rate evidence
- comparable listing screenshots or reports
- property manager reports
- guest enquiry and response records
- cleaning and linen invoices
- platform commission invoices
- maintenance and repair invoices
- photos showing guest-accessible areas
- notes on any locked or inaccessible areas
- accountant working papers

If there is a mixed-use or apportionment question, pair this with [Australian Rental Deduction Apportionment: Time, Area, Family, and Redraw Traps](/blog/australian-rental-deduction-apportionment-2026).

## How This Connects To ProppiAI

Holiday home records are scattered by default. Calendars live in platforms. Invoices live in email. Cleaner messages live in apps. Property manager statements arrive as PDFs. Owner-use notes may live in a spreadsheet that no one updates consistently.

The useful ProppiAI filing model is:

1. property
2. income year
3. calendar evidence
4. income records
5. private-use records
6. expense records
7. apportionment working
8. accountant decisions

That gives an accountant or adviser a way to answer the real question: what happened, when, and what document proves it?

## Source Note

This article covers **Australia-wide federal tax guidance** from the Australian Taxation Office. It relies primarily on Draft PCG 2025/D7 and Draft TR 2025/D1. It does not cover state, territory, council, planning, or short-stay accommodation registration rules.

## Rental Rule Changes Watch 2026

Published guides in this series:

- [Rental Rule Changes 2026: What New Zealand and Australia Landlords Need to Track](/blog/rental-rule-changes-2026-new-zealand-australia)
- [New Zealand Rental Law Changes 2026: The Landlord Action Checklist](/blog/new-zealand-rental-law-changes-2026-landlord-checklist)
- [Pet Bonds in New Zealand Rentals: What Changes From December 2025](/blog/pet-bonds-new-zealand-rentals-2026)
- [IRD Rental Records for New Zealand Landlords: What to Keep in 2026](/blog/ird-rental-records-new-zealand-landlords-2026)
- [New Zealand Bright-Line Test 2026: The Dates and Documents That Matter](/blog/new-zealand-bright-line-test-2026-dates-documents)
- [Australia Rental Tax Changes 2026: What the ATO Is Watching](/blog/australia-rental-tax-changes-2026-ato-watchlist)
- [Holiday Homes and Short-Stay Rentals in Australia: The ATO Green, Amber, and Red Zones](/blog/holiday-homes-short-stay-rentals-australia-ato-risk-zones)
- [Australian Rental Deduction Apportionment: Time, Area, Family, and Redraw Traps](/blog/australian-rental-deduction-apportionment-2026)
- [Queensland Rental Law Changes 2026: What Property Owners Need to Track](/blog/queensland-rental-law-changes-2026-property-owners)
- [Victoria Rent Increases, Pets, and Minimum Standards: 2026 Guide for Rental Providers](/blog/victoria-rent-increases-pets-minimum-standards-2026)

## Keep Reading

- [Australia Rental Tax Changes 2026: What the ATO Is Watching](/blog/australia-rental-tax-changes-2026-ato-watchlist)
- [Australian Rental Deduction Apportionment: Time, Area, Family, and Redraw Traps](/blog/australian-rental-deduction-apportionment-2026)
- [Australia Rental Tax Statistics 2022-23](/research/au-rental-tax-statistics-2022-23)
- [How AI Document Management Works for Property](/blog/ai-document-management-property)

## The Short Version

1. Draft PCG 2025/D7 is the ATO's draft compliance approach for holiday homes that are also rented out.
2. Green-zone arrangements generally prioritise income-producing use and have limited private use.
3. Amber-zone arrangements need stronger evidence because personal use or weak commercial exploitation is more visible.
4. Red-zone arrangements prioritise private use and may attract ATO attention.
5. Booking calendars, blocked dates, rate evidence, platform reports, and owner-use notes are core tax records.


A New Zealand landlord guide to Inland Revenue rental record keeping, including 7-year income and expense records, GST short-stay watchpoints, bright-line evidence, and document checklists.

ProppiAI Editorial Team, "IRD Rental Records for New Zealand Landlords: What to Keep in 2026", ProppiAI, 2026-05-02.

_Part 4 of the [Rental Rule Changes Watch 2026](/blog/rental-rule-changes-2026-new-zealand-australia) series._

  Inland Revenue says New Zealand landlords should keep records of rental income and expenses for
  **7 years**. The practical file is bigger than a rent ledger: keep agent statements, bank records,
  invoices, loan interest statements, rates, insurance, repairs, Healthy Homes costs, ownership
  documents, and bright-line evidence. If a property has short-stay use, private use, or mixed-use
  questions, keep the calendar and apportionment working too.

Tax record keeping is not the exciting part of owning a rental property. It is, however, the part that quietly decides whether tax time is calm or chaotic.

For New Zealand landlords in 2026, the rule to remember is simple: Inland Revenue says to keep rental income and expense records for **7 years**.

The harder question is what counts as a useful rental record.

## The IRD Rule in Plain English

Inland Revenue's [residential rental income guidance](https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-income-and-paying-tax-on-it) says most people who earn rental income pay income tax on it. Generally, tax is worked out by deducting allowable rental expenses from gross rental income.

IRD also says landlords should keep records of income and expenses for **7 years**.

That means a good rental file should prove three things:

- what income you received
- what expenses you claimed
- why those expenses relate to the rental property

For the wider 2026 rule-change context, see [Rental Rule Changes 2026: What New Zealand and Australia Landlords Need to Track](/blog/rental-rule-changes-2026-new-zealand-australia).

## The Core 7-Year Record Stack

At minimum, keep these records for each New Zealand rental property:

| Category       | Records to keep                                                  | Why it matters                                  |
| -------------- | ---------------------------------------------------------------- | ----------------------------------------------- |
| Income         | Rent ledger, agent statements, bank deposits                     | Proves gross rental income                      |
| Interest       | Annual mortgage interest statements, loan agreements             | Supports interest deductions and loan purpose   |
| Property costs | Rates, insurance, body corporate levies                          | Supports recurring expense claims               |
| Repairs        | Invoices, quotes, photos, correspondence                         | Distinguishes repairs from improvements         |
| Compliance     | Healthy Homes assessments, remediation invoices, certificates    | Shows rental compliance and cost basis          |
| Tenancy        | Tenancy agreement, rent notices, bond records                    | Explains rental terms and payment obligations   |
| Ownership      | Sale and purchase agreement, settlement statement, title records | Supports bright-line, cost, and ownership dates |
| Accounting     | Accountant workpapers, tax returns, depreciation schedules       | Shows how figures were calculated               |

This overlaps with our broader [New Zealand property document reference](/blog/property-document-types-nz), but the tax lens is different: the document needs to explain the number in the tax return.

## Income Records: Do Not Rely on Memory

Income records should show the amount, date, property, tenant or source, and period covered.

Useful records include:

- property manager monthly and annual statements
- bank transaction exports
- rent ledger reports
- arrears records
- bond deductions paid as rent or compensation
- insurance payouts for loss of rent
- short-stay platform statements, if relevant

If you have multiple properties, do not let all rent land in one unlabelled bank stream without a backup ledger. The tax return needs property-level clarity, especially when expenses, loan interest, and ownership percentages differ.

## Expense Records: Keep the Invoice and the Context

The receipt alone may not be enough.

For each expense, keep:

- the invoice or receipt
- proof of payment
- the property it relates to
- the reason for the work or cost
- any photos, inspection notes, or tenant messages that explain the issue

That last part matters for repairs. A plumber invoice is useful. A plumber invoice linked to the tenant's leak report, inspection photo, and payment record is better.

For interest, keep the bank's annual interest statement and the loan documents that show the borrowing relates to the rental property. Our companion guide [NZ Interest Deductibility Rules for Landlords](/blog/gotchas-101-interest-deductibility-nz) covers the deductibility story.

## Bright-Line Evidence: Keep Dates, Not Just Numbers

Inland Revenue's bright-line guidance says that for residential property sold on or after 1 July 2024, the test looks at whether the bright-line end date is within 2 years of the bright-line start date.

For a standard purchase, the start date is generally the title transfer date. For a standard sale, the end date is generally when you enter into a binding sale and purchase agreement to sell.

That means bright-line evidence is not just the final sale price. Keep:

- sale and purchase agreement for purchase
- settlement statement
- title transfer or LINZ records
- sale and purchase agreement for sale
- real estate agent statements
- legal invoices
- improvement and capital cost records
- evidence for any exclusion or special rule you rely on

The broader tax concept is covered in [Bright-Line Test in New Zealand: The Rule That Catches People Out](/blog/gotchas-101-bright-line-test-nz). A later post in this series will turn bright-line into a dates-and-documents checklist: [New Zealand Bright-Line Test 2026: The Dates and Documents That Matter](/blog/new-zealand-bright-line-test-2026-dates-documents).

## GST and Short-Stay Watchpoints

IRD says long-term residential rental income is exempt from GST. You do not have to register, file, or claim GST for long-term residential rental income or expenses.

Short-stay accommodation is different. IRD says renting out short-stay accommodation is a taxable activity for GST, and if you are not already registered, you need to add short-stay rental income to income from your other taxable activities and register if total turnover is over **$60,000 in a 12-month period**.

If a New Zealand property has short-stay use, keep:

- booking platform statements
- booking calendars
- blocked-out owner-use dates
- cleaning and management invoices
- GST calculations, if registered or close to the threshold
- mixed-use asset working, if relevant

Do not mix long-term tenancy assumptions with short-stay records. The tax questions are different, and the evidence is different.

## The Apportionment Problem

Some costs are not cleanly 100% rental.

Examples include:

- a property used partly privately and partly rented
- short-stay accommodation with owner-use days
- one invoice covering multiple properties
- repairs that include private and rental areas
- a loan redrawn partly for non-rental purposes
- utilities or internet bundled across uses

When apportionment is needed, keep the working. A final number in a spreadsheet is weaker than the calendar, floor area, loan statement, or invoice split behind it.

This is also where New Zealand and Australia diverge. The next Australia tax post in this series will cover the Australian Taxation Office angle separately: [Australia Rental Tax Changes 2026: What the ATO Is Watching](/blog/australia-rental-tax-changes-2026-ato-watchlist).

## A Property-Level Filing System

For each property, build a tax folder with these sections:

1. Income
2. Loan interest
3. Rates and insurance
4. Repairs and maintenance
5. Compliance costs
6. Capital improvements
7. Tenancy and bond records
8. Ownership and bright-line records
9. Short-stay or mixed-use records, if relevant
10. Accountant working papers and filed returns

This is deliberately close to the way a human accountant thinks about the file. It also maps well to [AI document management for property](/blog/ai-document-management-property), because each document can be classified by property, category, date, amount, and source.

  The 7-year rule is not just storage. It is traceability. Each number in the tax return should lead
  back to a source document, and each source document should be tied to the right property and tax
  year.

## Source Note

This article covers **New Zealand** rental tax record keeping. It relies primarily on Inland Revenue's residential rental income guidance, including the page updated on 1 April 2026. It does not cover Australian tax rules.

## Rental Rule Changes Watch 2026

Published guides in this series:

- [Rental Rule Changes 2026: What New Zealand and Australia Landlords Need to Track](/blog/rental-rule-changes-2026-new-zealand-australia)
- [New Zealand Rental Law Changes 2026: The Landlord Action Checklist](/blog/new-zealand-rental-law-changes-2026-landlord-checklist)
- [Pet Bonds in New Zealand Rentals: What Changes From December 2025](/blog/pet-bonds-new-zealand-rentals-2026)
- [IRD Rental Records for New Zealand Landlords: What to Keep in 2026](/blog/ird-rental-records-new-zealand-landlords-2026)
- [New Zealand Bright-Line Test 2026: The Dates and Documents That Matter](/blog/new-zealand-bright-line-test-2026-dates-documents)
- [Australia Rental Tax Changes 2026: What the ATO Is Watching](/blog/australia-rental-tax-changes-2026-ato-watchlist)
- [Holiday Homes and Short-Stay Rentals in Australia: The ATO Green, Amber, and Red Zones](/blog/holiday-homes-short-stay-rentals-australia-ato-risk-zones)
- [Australian Rental Deduction Apportionment: Time, Area, Family, and Redraw Traps](/blog/australian-rental-deduction-apportionment-2026)
- [Queensland Rental Law Changes 2026: What Property Owners Need to Track](/blog/queensland-rental-law-changes-2026-property-owners)
- [Victoria Rent Increases, Pets, and Minimum Standards: 2026 Guide for Rental Providers](/blog/victoria-rent-increases-pets-minimum-standards-2026)

## Keep Reading

- [Rental Rule Changes 2026: What New Zealand and Australia Landlords Need to Track](/blog/rental-rule-changes-2026-new-zealand-australia)
- [NZ Interest Deductibility Rules for Landlords](/blog/gotchas-101-interest-deductibility-nz)
- [Bright-Line Test in New Zealand: The Rule That Catches People Out](/blog/gotchas-101-bright-line-test-nz)
- [Every Property Document NZ Landlords Deal With](/blog/property-document-types-nz)
- [How AI Document Management Works for Property](/blog/ai-document-management-property)

## The Short Version

1. Inland Revenue says New Zealand landlords should keep rental income and expense records for 7 years.
2. Keep source documents, not just spreadsheet totals.
3. Income records should tie rent to the property and period.
4. Expense records should include invoices, payment proof, and context.
5. Bright-line evidence depends on dates, agreements, and title records.
6. Short-stay accommodation can create GST and mixed-use record-keeping issues.


A practical New Zealand bright-line test guide for 2026, focused on the 2-year period, start and end dates, IR833, rollover relief, RLWT, and the evidence landlords should keep.

ProppiAI Editorial Team, "New Zealand Bright-Line Test 2026: The Dates and Documents That Matter", ProppiAI, 2026-05-02.

_Part 5 of the [Rental Rule Changes Watch 2026](/blog/rental-rule-changes-2026-new-zealand-australia) series._

  For New Zealand residential property sold on or after **1 July 2024**, Inland Revenue says the
  bright-line test checks whether the bright-line end date is within **2 years** of the bright-line
  start date. For a standard purchase, the start date is generally when title transfers to you. For
  a standard sale, the end date is generally when you enter into a binding sale and purchase
  agreement to sell. The practical job is to keep the documents that prove those dates.

The bright-line test is often explained as a tax rule. For landlords, it is also a date-matching problem.

You might need the purchase agreement, title transfer, settlement records, sale agreement, conveyancer emails, main-home evidence, and IR833 working before anyone can say confidently whether a sale is inside or outside the bright-line period.

This article covers **New Zealand** residential property rules only. For the broader rule-change series, start with [Rental Rule Changes 2026: What New Zealand and Australia Landlords Need to Track](/blog/rental-rule-changes-2026-new-zealand-australia).

## The 2026 Bright-Line Rule in Plain English

Inland Revenue's [bright-line test guidance](https://www.ird.govt.nz/property/buying-and-selling-residential-property/the-brightline-property-rule) says any profit from selling residential property is taxable if it is sold within the bright-line period, unless an exclusion or rollover relief applies.

For property sold on or after **1 July 2024**, IRD says the bright-line test looks at whether the bright-line end date is within **2 years** of the bright-line start date.

For property sold before 1 July 2024, different timeframes apply. That matters for older sales, amended returns, and portfolio history, but this article focuses on the 2026 evidence workflow.

For the broader concept and historical periods, see [Bright-Line Test in New Zealand: The Rule That Catches People Out](/blog/gotchas-101-bright-line-test-nz).

## The Two Dates That Matter Most

For a standard purchase, IRD says the bright-line period starts from the date the property's title is transferred to you, generally the settlement date.

For a standard sale, IRD says the bright-line period ends when you enter into a binding sale and purchase agreement to sell the property.

That means the start and end dates often come from different document types:

| Bright-line question                    | Usual document to find                                        | Why it matters                                                  |
| --------------------------------------- | ------------------------------------------------------------- | --------------------------------------------------------------- |
| When did the period start?              | Title transfer, settlement statement, conveyancer record      | Usually proves when title transferred to you                    |
| When did the period end?                | Sale and purchase agreement for sale                          | Usually proves when the binding sale agreement was entered into |
| Was there an exclusion?                 | Main-home evidence, business premises or farmland evidence    | May remove the sale from bright-line                            |
| Was there rollover relief?              | Trust, relationship property, or ownership-transfer documents | May preserve dates or defer the tax effect                      |
| Was the seller an offshore RLWT person? | RLWT certificate, conveyancer statement                       | May affect withholding at sale                                  |
| Was IR833 needed?                       | Income tax return working, IR833 details                      | Supports the bright-line disclosure                             |

The trap is assuming settlement is always the key date. For a standard sale, the binding agreement date usually matters instead.

  Do not build a bright-line answer from one date in one document. Check the start date, the end
  date, and whether any exclusion or rollover relief changes the result.

## The Document Checklist

For each property, keep a bright-line evidence folder with:

- purchase sale and purchase agreement
- title transfer or Land Information New Zealand record
- purchase settlement statement
- conveyancer correspondence about settlement and title transfer
- sale sale and purchase agreement
- sale settlement statement
- real estate agent statement
- legal invoices and sale costs
- capital improvement invoices
- valuation records, if relevant
- main-home evidence, if you rely on the main-home exclusion
- trust, relationship property, inheritance, or other transfer documents, if relevant
- residential land withholding tax records, if relevant
- IR833 working and filed return evidence, if relevant

This overlaps with the broader [New Zealand property document reference](/blog/property-document-types-nz), but the bright-line lens is narrower: every document should answer a date, ownership, cost, exclusion, or disclosure question.

## Main Home and Other Exclusions

IRD says the bright-line test generally does not apply to a sale of property that has been your main home when your use meets the relevant criteria. Business premises and farmland are also excluded.

The word "generally" is doing work. If a property was partly rented, used as a main home for only part of the ownership period, or changed use over time, do not rely on a memory-based answer.

Possible main-home evidence includes:

- utility bills
- electoral roll or address records
- insurance records
- bank or employer address records
- moving records
- tenancy agreements for periods it was rented
- dates showing when the property changed from home to rental, or rental to home

If the property was never your main home and was held as a rental, the document task is simpler but still important: the dates, costs, and sale records need to be complete.

## Rollover Relief and Ownership Transfers

IRD says full or partial rollover relief is available for certain types of ownership transfers. The existing broad guide explains the concept in more detail: [Bright-Line Test in New Zealand: The Rule That Catches People Out](/blog/gotchas-101-bright-line-test-nz).

For evidence, keep:

- transfer documents
- trust deed or relationship property agreement, where relevant
- legal advice or conveyancer correspondence
- original acquisition records
- records showing the new owner inherited or preserved the relevant dates, where applicable

The risk is treating a transfer as if it reset the clock when rollover relief preserves the earlier history.

## IR833 and Return Evidence

IRD says to complete the Bright-line property sale information form - IR833 if you had a bright-line property sale during the year and show the income from the sale in your income tax return.

Keep:

- IR833 working papers
- cost and proceeds calculations
- exclusion analysis
- accountant emails
- filed income tax return evidence
- payment records, if tax was paid

If you use an accountant, do not assume they will always hold the only copy. The property owner should still keep the source documents for future refinancing, audit, estate, or advisory questions.

## Residential Land Withholding Tax

IRD says that if you are an offshore RLWT person and have a sale subject to the bright-line test, residential land withholding tax may be deducted at sale unless a valid certificate of exemption is held. IRD says the RLWT should be deducted at the time of sale by your conveyancer.

If RLWT might apply, keep:

- residency and offshore-person analysis
- certificate of exemption, if held
- conveyancer deduction statement
- settlement statement showing withholding
- tax return treatment

This is a specialist area. The useful landlord habit is not to self-diagnose from memory, but to keep the sale file complete enough for professional advice.

## How ProppiAI Fits the Bright-Line Workflow

The hard part is not that one bright-line date exists. The hard part is that the date may be buried in a different place for each property.

Across a small portfolio, you might need to ask:

- Which properties were bought after 1 July 2024?
- Which sale agreements were signed within 2 years of title transfer?
- Which properties have main-home evidence?
- Which properties have missing settlement statements?
- Which sales need IR833 working?

That is exactly the kind of document-and-date question [AI document management for property](/blog/ai-document-management-property) is designed to make searchable.

## Source Note

This article covers **New Zealand** residential property bright-line evidence. It relies primarily on Inland Revenue's bright-line test guidance, including the page updated on 1 April 2026. It does not cover Australian capital gains tax.

## Rental Rule Changes Watch 2026

Published guides in this series:

- [Rental Rule Changes 2026: What New Zealand and Australia Landlords Need to Track](/blog/rental-rule-changes-2026-new-zealand-australia)
- [New Zealand Rental Law Changes 2026: The Landlord Action Checklist](/blog/new-zealand-rental-law-changes-2026-landlord-checklist)
- [Pet Bonds in New Zealand Rentals: What Changes From December 2025](/blog/pet-bonds-new-zealand-rentals-2026)
- [IRD Rental Records for New Zealand Landlords: What to Keep in 2026](/blog/ird-rental-records-new-zealand-landlords-2026)
- [New Zealand Bright-Line Test 2026: The Dates and Documents That Matter](/blog/new-zealand-bright-line-test-2026-dates-documents)
- [Australia Rental Tax Changes 2026: What the ATO Is Watching](/blog/australia-rental-tax-changes-2026-ato-watchlist)
- [Holiday Homes and Short-Stay Rentals in Australia: The ATO Green, Amber, and Red Zones](/blog/holiday-homes-short-stay-rentals-australia-ato-risk-zones)
- [Australian Rental Deduction Apportionment: Time, Area, Family, and Redraw Traps](/blog/australian-rental-deduction-apportionment-2026)
- [Queensland Rental Law Changes 2026: What Property Owners Need to Track](/blog/queensland-rental-law-changes-2026-property-owners)
- [Victoria Rent Increases, Pets, and Minimum Standards: 2026 Guide for Rental Providers](/blog/victoria-rent-increases-pets-minimum-standards-2026)

## Keep Reading

- [IRD Rental Records for New Zealand Landlords: What to Keep in 2026](/blog/ird-rental-records-new-zealand-landlords-2026)
- [Bright-Line Test in New Zealand: The Rule That Catches People Out](/blog/gotchas-101-bright-line-test-nz)
- [NZ Interest Deductibility Rules for Landlords](/blog/gotchas-101-interest-deductibility-nz)
- [Every Property Document NZ Landlords Deal With](/blog/property-document-types-nz)
- [How AI Document Management Works for Property](/blog/ai-document-management-property)

## The Short Version

1. For New Zealand property sold on or after 1 July 2024, the bright-line period is generally tested against 2 years.
2. For a standard purchase, the start date is generally when title transfers to you.
3. For a standard sale, the end date is generally when the binding sale and purchase agreement is entered into.
4. Main-home evidence, rollover documents, and RLWT records can change the analysis.
5. IR833 may be needed when a bright-line property sale is included in the income tax return.
6. Keep the purchase, title, settlement, sale, cost, exclusion, and tax-return documents together.


A practical New Zealand landlord checklist for 2026 Residential Tenancies Act changes, including termination notices, fixed-term tenancies, smoking clauses, pet bonds, and document evidence.

Residential Tenancies Act changes landlord

ProppiAI Editorial Team, "New Zealand Rental Law Changes 2026: The Landlord Action Checklist", ProppiAI, 2026-05-02.

_Part 2 of the [Rental Rule Changes Watch 2026](/blog/rental-rule-changes-2026-new-zealand-australia) series._

  New Zealand's 2026 rental law checklist has five practical jobs for landlords: update your notice
  templates, check fixed-term tenancy dates, keep better service evidence, prepare for pet consent
  and pet bond rules from 1 December 2025, and make sure your tenancy agreement still includes the
  required compliance statements. Source: [HUD — Residential Tenancies Amendment Act
  2024](https://www.hud.govt.nz/our-work/residential-tenancies-amendment-act-2024/).

New Zealand rental law has shifted again, and the changes are not just theoretical. They affect the forms you use, the dates you track, the clauses you rely on, and the evidence you need if a tenant challenges something later.

This is the practical version. Not every clause. Not legal advice. Just the landlord action checklist for 2026.

For the broader series overview, start with [Rental Rule Changes 2026: What New Zealand and Australia Landlords Need to Track](/blog/rental-rule-changes-2026-new-zealand-australia).

## What Changed, In Plain English

The [Residential Tenancies Amendment Act 2024](https://www.hud.govt.nz/our-work/residential-tenancies-amendment-act-2024/) made phased changes to the [Residential Tenancies Act 1986](https://www.legislation.govt.nz/act/public/1986/0120/latest/DLM94278.html).

The biggest landlord-facing areas are:

- ending periodic tenancies
- ending fixed-term tenancies
- retaliatory notice rules
- modern service of notices and documents
- indoor smoking clauses
- Tenancy Tribunal paper-based decisions
- pet consent and pet bonds

If you use a property manager, this is still worth understanding. The manager may prepare the forms, but you own the risk if your portfolio records are incomplete.

## Checklist 1: Update Termination Notice Workflows

From 30 January 2025, landlords can again use 90-day no-cause terminations for periodic tenancies without giving a specific reason. HUD also states that notice periods return to 42 days for the same specific landlord termination grounds that previously had longer periods, such as owner occupation, employee accommodation where stated in the tenancy agreement, or sale with vacant possession.

That does not mean notices become casual. A notice can still become a fight about dates, service, wording, motive, and timing.

Keep these documents together:

- the current tenancy agreement
- the notice itself
- how and when it was served
- the address for service used
- any tenant reply
- any property sale, owner occupation, or employment-accommodation evidence if you rely on a specific ground
- your correspondence history before the notice

  The 90-day notice returning does not remove the need for evidence. It makes evidence more
  important, because a tenant may still argue that a notice was retaliatory or not served properly.

## Checklist 2: Check Fixed-Term Tenancy End Dates Earlier

HUD says fixed-term tenancies automatically convert to periodic tenancies unless a landlord or tenant gives notice to end the fixed term between **90 and 21 days** before the fixed term ends, or the parties agree otherwise.

For existing fixed-term tenancies, HUD notes a transition period so the change applies to existing tenancies where they expire on or after 1 May 2025.

That creates a simple operational rule: do not look at fixed-term end dates in the final week.

Set a review point around 100 days before each fixed term ends. At that point, decide whether you want to:

- renew the fixed term
- let it roll periodic
- end it using the correct notice window
- discuss changes to rent, pets, chattels, or other agreement terms

Documents to keep:

- original fixed-term agreement
- any variations
- review notes
- renewal offer or end notice
- tenant response
- final agreed outcome

If your agreement folder is messy, this is where [AI document management for property](/blog/ai-document-management-property) becomes useful: fixed-term dates are exactly the kind of structured data that should be extracted and tracked.

## Checklist 3: Keep Better Retaliatory Notice Evidence

The Amendment Act expanded retaliatory notice rules. HUD says a tenant can apply to the Tenancy Tribunal up to 12 months after receiving a termination notice for an order declaring the notice retaliatory and an unlawful act. If the tenant applies within 28 days of receiving the notice, they can also request that the notice be cancelled.

That means the story before the notice matters.

Before serving a termination notice, check whether there has recently been:

- a repair request
- a Healthy Homes complaint
- a council or Ministry of Business, Innovation and Employment action
- a rent dispute
- a bond dispute
- a tenant enforcing rights under the tenancy agreement
- difficult correspondence that could be read the wrong way later

This does not mean you can never end a tenancy after a dispute. It means your reason, timing, and records need to be clean.

Useful evidence includes inspection reports, repair quotes, invoices, emails, text messages, notices, and agent file notes.

## Checklist 4: Update Tenancy Agreements for Indoor Smoking Clauses

HUD says the Amendment Act clarifies that landlords can prohibit tenants smoking indoors. Clauses prohibiting smoking in other parts of the premises may also be enforceable if consistent with the parties' other rights and obligations under the Act.

Action item: check your tenancy agreement template.

Do not rely on an old copied clause without checking it. A clause should be clear, specific, and consistent with the law. For agreement structure, see our research report [Tenancy Agreement Anatomy 2026: New Zealand and Australia](/research/tenancy-agreement-anatomy-new-zealand-australia-2026).

Documents to keep:

- the signed agreement
- any variation adding or changing a smoking clause
- inspection photos if damage or cleaning is later disputed
- invoices for smoke damage cleaning or repair, if relevant

## Checklist 5: Prepare for Pet Consent and Pet Bond Rules

Pet-related changes take effect on **1 December 2025**.

HUD says tenants will need written landlord consent to keep a pet, and landlords may only refuse on reasonable grounds. Landlords will also be able to require a pet bond up to a maximum of **two weeks' rent**, in addition to the regular rental bond.

HUD lists examples of reasonable refusal grounds, including premises suitability, relevant bylaws, the pet's size or type, dangerous or menacing dogs, previous attacks, and failure to agree to reasonable conditions.

Reasonable conditions can include:

- paying a pet bond
- restraining pets when the landlord lawfully enters
- professional carpet cleaning at the end of the tenancy, where reasonable for the premises and pet

Pet damage beyond fair wear and tear can sit with the tenant.

Documents to keep:

- tenant's pet request
- your written consent or refusal
- reasons for refusal, if refused
- agreed conditions
- pet-bond amount and receipt
- condition report and photos before the pet is approved
- end-of-tenancy inspection photos
- invoices for pet-related damage or cleaning

The next planned post in this series goes deeper: [Pet Bonds in New Zealand Rentals: What Changes From December 2025](/blog/pet-bonds-new-zealand-rentals-2026).

## Checklist 6: Use Modern Service Carefully

HUD says one minor and technical change modernises how notices and documents are given, including by texts or instant messaging.

Convenient? Absolutely.

Risk-free? Not quite.

If you serve documents electronically, keep proof of:

- the agreed address or method for service
- the message sent
- the date and time
- delivery or read indicators, where available
- any reply from the tenant
- the exact attachment or notice version sent

Screenshots are better than memory. Exported message threads are better than screenshots. A searchable property document store is better again.

## Checklist 7: Keep Required Agreement and Compliance Documents Together

New Zealand tenancy agreements already carry important document obligations. Our [New Zealand and Australia rental document landscape research](/research/new-zealand-australia-rental-document-landscape-2026) covers the broader document picture.

At minimum, make sure each property file has:

- tenancy agreement and variations
- Healthy Homes compliance statement and supporting assessment
- insurance statement
- bond lodgement receipt
- rent increase notices
- inspection reports
- building work records
- repair and maintenance invoices
- correspondence about notices, pets, complaints, and tenancy changes

For a fuller document taxonomy, use [Property Document Types in New Zealand: Complete Reference](/blog/property-document-types-nz).

## Landlord Action Plan

Here is the practical order I would use:

1. Audit every active tenancy agreement.
2. List fixed-term end dates and set 100-day review reminders.
3. Update notice templates and service processes.
4. Add or review indoor smoking clauses.
5. Prepare a pet request, consent, refusal, and pet-bond workflow before 1 December 2025.
6. Create a document checklist for each property.
7. Link tenancy records to tax records so the same evidence can support legal, compliance, and accounting questions.

## Source Note

This article covers **New Zealand** residential tenancy rules. It relies primarily on HUD's Residential Tenancies Amendment Act 2024 summary and the Residential Tenancies Act 1986. It does not cover Australian state or territory tenancy law.

## Rental Rule Changes Watch 2026

Published guides in this series:

- [Rental Rule Changes 2026: What New Zealand and Australia Landlords Need to Track](/blog/rental-rule-changes-2026-new-zealand-australia)
- [New Zealand Rental Law Changes 2026: The Landlord Action Checklist](/blog/new-zealand-rental-law-changes-2026-landlord-checklist)
- [Pet Bonds in New Zealand Rentals: What Changes From December 2025](/blog/pet-bonds-new-zealand-rentals-2026)
- [IRD Rental Records for New Zealand Landlords: What to Keep in 2026](/blog/ird-rental-records-new-zealand-landlords-2026)
- [New Zealand Bright-Line Test 2026: The Dates and Documents That Matter](/blog/new-zealand-bright-line-test-2026-dates-documents)
- [Australia Rental Tax Changes 2026: What the ATO Is Watching](/blog/australia-rental-tax-changes-2026-ato-watchlist)
- [Holiday Homes and Short-Stay Rentals in Australia: The ATO Green, Amber, and Red Zones](/blog/holiday-homes-short-stay-rentals-australia-ato-risk-zones)
- [Australian Rental Deduction Apportionment: Time, Area, Family, and Redraw Traps](/blog/australian-rental-deduction-apportionment-2026)
- [Queensland Rental Law Changes 2026: What Property Owners Need to Track](/blog/queensland-rental-law-changes-2026-property-owners)
- [Victoria Rent Increases, Pets, and Minimum Standards: 2026 Guide for Rental Providers](/blog/victoria-rent-increases-pets-minimum-standards-2026)

## Keep Reading

- [Rental Rule Changes 2026: What New Zealand and Australia Landlords Need to Track](/blog/rental-rule-changes-2026-new-zealand-australia)
- [New Zealand Healthy Homes Standards: Compliance Guide](/blog/nz-healthy-homes-compliance-guide)
- [Tenancy Agreement Anatomy 2026: New Zealand and Australia](/research/tenancy-agreement-anatomy-new-zealand-australia-2026)
- [How AI Document Management Works for Property](/blog/ai-document-management-property)

## The Short Version

1. 90-day no-cause termination notices are back for New Zealand periodic tenancies, but service evidence still matters.
2. Fixed-term tenancy decisions need to happen between 90 and 21 days before the term ends.
3. Retaliatory notice risk means landlords should keep clean correspondence and reason records.
4. Indoor smoking clauses are clarified, so agreement templates should be reviewed.
5. Pet consent and pet bond rules begin on 1 December 2025.
6. The safest habit is simple: every legal action should have a matching document trail.


A New Zealand landlord guide to pet consent, pet bonds, reasonable refusal grounds, tenancy conditions, and the documents to keep under the Residential Tenancies Amendment Act 2024.

Residential Tenancies Amendment Act pets

ProppiAI Editorial Team, "Pet Bonds in New Zealand Rentals: What Changes From December 2025", ProppiAI, 2026-05-02.

_Part 3 of the [Rental Rule Changes Watch 2026](/blog/rental-rule-changes-2026-new-zealand-australia) series._

  New Zealand pet-friendly tenancy rules begin on **1 December 2025**. Landlords will be able to
  require a pet bond of up to **two weeks' rent**, tenants will need written consent to keep a pet,
  and landlords may refuse only on reasonable grounds. The operational job is bigger than saying yes
  or no: landlords need a written request, a written decision, clear conditions, bond records,
  condition evidence, and end-of-tenancy proof.

Pet rules are a perfect example of why rental compliance turns into a document problem.

The rule sounds simple: tenants ask, landlords respond, a pet bond may be collected. In practice, every step can later become a dispute about what was requested, what was approved, whether conditions were reasonable, what damage already existed, and whether a bond claim is fair.

This article covers **New Zealand** residential tenancy rules only. For the wider New Zealand and Australia watchlist, start with [Rental Rule Changes 2026: What New Zealand and Australia Landlords Need to Track](/blog/rental-rule-changes-2026-new-zealand-australia).

## What Changes on 1 December 2025

The [Residential Tenancies Amendment Act 2024](https://www.hud.govt.nz/our-work/residential-tenancies-amendment-act-2024/) introduces pet-related changes from **1 December 2025**.

HUD says:

- tenants will need written landlord consent to keep a pet
- landlords may only refuse consent on reasonable grounds
- landlords can require a pet bond up to a maximum of **two weeks' rent**
- the pet bond is in addition to the regular rental bond
- tenants are fully liable for careless and accidental pet-related damage beyond fair wear and tear
- infringement offences, unlawful acts, and penalties support the new rules

That means the pet decision needs to be handled like a mini tenancy variation, not a casual message thread.

## The Pet Request Workflow

Here is the workflow I would use for each New Zealand rental property.

| Step | Action                        | Document to keep                              |
| ---- | ----------------------------- | --------------------------------------------- |
| 1    | Tenant asks to keep a pet     | Written pet request                           |
| 2    | Landlord assesses the request | Notes on premises, bylaws, pet type           |
| 3    | Landlord responds             | Written consent or refusal                    |
| 4    | Conditions are agreed         | Signed conditions or tenancy variation        |
| 5    | Pet bond is collected         | Bond record and payment receipt               |
| 6    | Property condition is checked | Photos, inspection report, room-by-room notes |
| 7    | Tenancy ends                  | Exit inspection, cleaning/damage evidence     |

The goal is boring but powerful: if the decision is challenged later, the file should show what happened without needing everyone to remember it.

## Reasonable Grounds for Refusing a Pet

HUD gives a non-exhaustive list of reasonable refusal grounds. Examples include:

- the premises are not suitable because of size, fencing, or unique features
- a relevant rule or bylaw prohibits the pet
- the tenant has not complied with relevant bylaws
- the pet is unsuitable because of size, type, species, or breed
- the pet has a propensity to cause damage or disrupt neighbours
- a dog has been classified as dangerous or menacing under the Dog Control Act 1996
- there is good reason to believe the pet has previously attacked people, livestock, or other pets
- the tenant will not agree to a reasonable condition
- the tenant has previously failed to comply with a pet-related condition

Do not turn that list into a generic template refusal. The decision should be tied to the property, the pet, and the evidence.

For example, "large dog refused" is weak. "Request refused because the property has no secure fencing, the tenancy is for a compact upstairs unit, and the tenant did not agree to the proposed condition requiring the pet to be restrained during lawful entry" is much stronger.

  A pet refusal should read like a decision record, not a preference. Name the property-specific
  reason, keep the evidence, and avoid blanket rules that ignore the actual pet and premises.

## Reasonable Conditions for Consent

HUD says reasonable conditions can include:

- paying a pet bond
- restraining pets when the landlord lawfully enters the premises
- professional carpet cleaning at the end of the tenancy

Those conditions still need to be reasonable for the premises and the pet.

Useful conditions might cover:

- where the pet may be kept
- whether the pet must be restrained during inspections or repairs
- whether carpets need professional cleaning at the end of the tenancy
- expectations for waste, odour, noise, and neighbour disruption
- whether approval is limited to the specific pet described in the request
- what happens if another pet is later added

Put the conditions in writing. If the tenancy agreement is updated, keep the signed variation with the original agreement. If the consent is separate, store it where it can be found beside the agreement.

For agreement structure, see [Tenancy Agreement Anatomy 2026: New Zealand and Australia](/research/tenancy-agreement-anatomy-new-zealand-australia-2026).

## Pet Bond Records Need to Be Exact

The pet bond is capped at **two weeks' rent** and sits in addition to the regular rental bond.

That creates three practical record-keeping points:

1. Record the weekly rent used to calculate the pet bond.
2. Keep the pet-bond amount separate from the regular bond in your file.
3. Keep the receipt, lodgement evidence, or bond-system record that proves what was collected and when.

If rent changes later, do not assume your old spreadsheet tells the full story. Keep the source documents: the tenancy agreement, rent increase notices, pet approval, and pet-bond record.

For the wider bond and tenancy document taxonomy, use [Every Property Document NZ Landlords Deal With](/blog/property-document-types-nz).

## Condition Evidence Matters More With Pets

Pet damage disputes are rarely solved by memory. They are solved by before-and-after evidence.

Before approving the pet, collect:

- room-by-room condition notes
- dated photos of carpets, curtains, doors, lawns, fencing, decks, and outdoor areas
- any existing scratch, stain, odour, or wear notes
- the latest inspection report
- relevant repair or cleaning invoices from before approval

At the end of the tenancy, collect:

- exit inspection photos from the same areas
- cleaning invoices, where cleaning is claimed
- repair quotes or invoices
- correspondence with the tenant about alleged damage
- evidence that the damage goes beyond fair wear and tear

This is one of the places where [AI document management for property](/blog/ai-document-management-property) can help: the value is not just storing photos and PDFs, but connecting a pet approval to the inspection record, bond record, cleaning invoice, and tenancy agreement.

## The Landlord Checklist

Before 1 December 2025, New Zealand landlords should prepare:

- a pet request form or email template
- a consent template
- a refusal template that requires property-specific reasons
- a pet-condition schedule
- a pet-bond calculation checklist
- a condition-photo checklist
- a filing rule that links pet records to the relevant tenancy agreement

For the broader tenancy-change workflow, read [New Zealand Rental Law Changes 2026: The Landlord Action Checklist](/blog/new-zealand-rental-law-changes-2026-landlord-checklist).

## Source Note

This article covers **New Zealand** residential tenancy rules. It relies primarily on HUD's Residential Tenancies Amendment Act 2024 summary. It does not cover Australian state or territory pet rules.

## Rental Rule Changes Watch 2026

Published guides in this series:

- [Rental Rule Changes 2026: What New Zealand and Australia Landlords Need to Track](/blog/rental-rule-changes-2026-new-zealand-australia)
- [New Zealand Rental Law Changes 2026: The Landlord Action Checklist](/blog/new-zealand-rental-law-changes-2026-landlord-checklist)
- [Pet Bonds in New Zealand Rentals: What Changes From December 2025](/blog/pet-bonds-new-zealand-rentals-2026)
- [IRD Rental Records for New Zealand Landlords: What to Keep in 2026](/blog/ird-rental-records-new-zealand-landlords-2026)
- [New Zealand Bright-Line Test 2026: The Dates and Documents That Matter](/blog/new-zealand-bright-line-test-2026-dates-documents)
- [Australia Rental Tax Changes 2026: What the ATO Is Watching](/blog/australia-rental-tax-changes-2026-ato-watchlist)
- [Holiday Homes and Short-Stay Rentals in Australia: The ATO Green, Amber, and Red Zones](/blog/holiday-homes-short-stay-rentals-australia-ato-risk-zones)
- [Australian Rental Deduction Apportionment: Time, Area, Family, and Redraw Traps](/blog/australian-rental-deduction-apportionment-2026)
- [Queensland Rental Law Changes 2026: What Property Owners Need to Track](/blog/queensland-rental-law-changes-2026-property-owners)
- [Victoria Rent Increases, Pets, and Minimum Standards: 2026 Guide for Rental Providers](/blog/victoria-rent-increases-pets-minimum-standards-2026)

## Keep Reading

- [Rental Rule Changes 2026: What New Zealand and Australia Landlords Need to Track](/blog/rental-rule-changes-2026-new-zealand-australia)
- [New Zealand Rental Law Changes 2026: The Landlord Action Checklist](/blog/new-zealand-rental-law-changes-2026-landlord-checklist)
- [Every Property Document NZ Landlords Deal With](/blog/property-document-types-nz)
- [How AI Document Management Works for Property](/blog/ai-document-management-property)

## The Short Version

1. New Zealand pet-friendly tenancy rules begin on 1 December 2025.
2. Landlords can require a pet bond of up to two weeks' rent.
3. Tenants need written consent to keep a pet, and landlords can refuse only on reasonable grounds.
4. Conditions should be written, specific, and reasonable for the premises and pet.
5. Pet approvals need strong before-and-after condition evidence.
6. Store the pet request, decision, conditions, bond record, photos, and invoices together.


A Queensland-specific rental compliance guide for property owners tracking the 2024-25 rental law changes, rent increase limits, privacy and access, bonds, fees, charges, and minimum housing standards.

Queensland Residential Tenancies Authority

Queensland rent increase frequency limit

ProppiAI Editorial Team, "Queensland Rental Law Changes 2026: What Property Owners Need to Track", ProppiAI, 2026-05-02.

_Part 9 of the [Rental Rule Changes Watch 2026](/blog/rental-rule-changes-2026-new-zealand-australia) series._

  Queensland rental compliance in 2026 is a state-specific recordkeeping problem. The 2024-25
  reforms affect rent and other payments, privacy and access, rental bond processes, fees and
  charges, enforcement, modifications, personalisation, and minimum housing standards. Property
  owners should keep the notice, request, inspection, repair, and bond evidence that proves each
  step was handled under Queensland rules.

Queensland is not just "Australia" for tenancy compliance.

Australian Taxation Office guidance is federal. Tenancy rules are state and territory specific. For Queensland rental property owners, the relevant authority is the [Residential Tenancies Authority Queensland](https://www.rta.qld.gov.au/forms-resources/rental-law-changes), and the core legislation is the Residential Tenancies and Rooming Accommodation Act 2008 as amended.

This guide is about **Queensland rental compliance**. For Australian federal tax, see [Australia Rental Tax Changes 2026: What the ATO Is Watching](/blog/australia-rental-tax-changes-2026-ato-watchlist).

## The Reform Timeline To Keep In The File

The Residential Tenancies Authority Queensland lists rental law changes introduced in 2024-25 under the Residential Tenancies and Rooming Accommodation and Other Legislation Amendment Act 2024.

The staged reform dates include:

- 6 June 2024
- 30 September 2024
- 1 May 2025

The RTA groups changes under themes such as:

- rent and other payments
- balancing privacy and access
- rental bond processes
- new regulations and enforcement
- fees and charges
- installing modifications
- personalisation changes
- minimum housing standards

For a property owner, those headings are also a document checklist.

## Why This Matters In 2026

By 2026, the immediate news cycle may have moved on. The compliance risk has not.

A rent increase, entry notice, bond process, repair dispute, modification request, or minimum standards complaint can depend on what happened months earlier. If the file is missing the notice, calculation, inspection photo, repair invoice, or tenant message, the owner is left reconstructing the story after a dispute starts.

  Queensland rental compliance should be filed by event type: rent, entry, bond, repairs, standards,
  fees, modifications, personalisation, and tenant requests. That structure makes the evidence
  easier to find when a deadline or dispute appears.

## Rent and Other Payments

Queensland property owners should keep clear records for:

- rent increase dates
- rent increase notices
- rent payment methods offered
- fee and charge communications
- water or utility charging evidence, if relevant
- property manager instructions
- tenant acknowledgements

The RTA notes that annual rent increase frequency limits have been part of the reform context. Property owners should not rely on memory or property manager software alone. Keep a dated record of the last rent increase for the property.

## Privacy and Access

Privacy and access issues often turn on process.

Keep:

- entry notices
- inspection dates
- reasons for entry
- tenant communications
- property manager attendance notes
- photos taken during inspections
- repair access requests
- emergency access notes, if applicable

The compliance question is not only whether access was justified. It is also whether the process and timing can be proved.

## Rental Bond Processes

Bond records should be complete enough to show what was requested, lodged, claimed, released, or disputed.

Keep:

- bond lodgement evidence
- bond variation records
- condition reports
- entry photos
- exit photos
- repair invoices
- cleaning invoices
- tenant communications
- dispute records

Bond disputes become much easier when entry condition, exit condition, and claimed cost are stored together.

## Fees, Charges, Modifications, and Personalisation

The 2024-25 reform package includes areas that can create many small documents:

- fee and charge notices
- tenant modification requests
- tenant personalisation requests
- owner responses
- contractor quotes
- approvals or refusals
- conditions attached to approvals
- completion evidence

Small requests can become important later. File them as property records, not just inbox messages.

## Minimum Housing Standards

Queensland's previous reform phases also included minimum housing standards.

For owners, the practical evidence file should include:

- pre-tenancy inspection notes
- routine inspection photos
- repair requests
- repair triage notes
- contractor quotes
- completed invoices
- safety checks where relevant
- owner/property manager decisions
- tenant follow-up messages

A minimum standards file should answer three questions quickly:

1. What was reported?
2. When was it reported?
3. What was done about it?

## How ProppiAI Would Structure A Queensland Compliance Folder

A useful property folder looks like this:

1. tenancy agreement
2. rent and payment notices
3. entry and inspection notices
4. bond records
5. condition reports
6. repairs and minimum standards
7. fee and charge records
8. modification requests
9. personalisation requests
10. dispute records

That structure works because it follows the real compliance events that Queensland property owners face.

## Source Note

This article is specific to **Queensland, Australia**. It relies on the Residential Tenancies Authority Queensland rental law changes page and Queensland legislation. It does not describe tenancy rules for New South Wales, Victoria, South Australia, Western Australia, Tasmania, the Australian Capital Territory, or the Northern Territory.

## Rental Rule Changes Watch 2026

Published guides in this series:

- [Rental Rule Changes 2026: What New Zealand and Australia Landlords Need to Track](/blog/rental-rule-changes-2026-new-zealand-australia)
- [New Zealand Rental Law Changes 2026: The Landlord Action Checklist](/blog/new-zealand-rental-law-changes-2026-landlord-checklist)
- [Pet Bonds in New Zealand Rentals: What Changes From December 2025](/blog/pet-bonds-new-zealand-rentals-2026)
- [IRD Rental Records for New Zealand Landlords: What to Keep in 2026](/blog/ird-rental-records-new-zealand-landlords-2026)
- [New Zealand Bright-Line Test 2026: The Dates and Documents That Matter](/blog/new-zealand-bright-line-test-2026-dates-documents)
- [Australia Rental Tax Changes 2026: What the ATO Is Watching](/blog/australia-rental-tax-changes-2026-ato-watchlist)
- [Holiday Homes and Short-Stay Rentals in Australia: The ATO Green, Amber, and Red Zones](/blog/holiday-homes-short-stay-rentals-australia-ato-risk-zones)
- [Australian Rental Deduction Apportionment: Time, Area, Family, and Redraw Traps](/blog/australian-rental-deduction-apportionment-2026)
- [Queensland Rental Law Changes 2026: What Property Owners Need to Track](/blog/queensland-rental-law-changes-2026-property-owners)
- [Victoria Rent Increases, Pets, and Minimum Standards: 2026 Guide for Rental Providers](/blog/victoria-rent-increases-pets-minimum-standards-2026)

## Keep Reading

- [Rental Rule Changes 2026: What New Zealand and Australia Landlords Need to Track](/blog/rental-rule-changes-2026-new-zealand-australia)
- [Victoria Rent Increases, Pets, and Minimum Standards: 2026 Guide for Rental Providers](/blog/victoria-rent-increases-pets-minimum-standards-2026)
- [Australia Rental Tax Changes 2026: What the ATO Is Watching](/blog/australia-rental-tax-changes-2026-ato-watchlist)
- [How AI Document Management Works for Property](/blog/ai-document-management-property)

## The Short Version

1. Queensland tenancy compliance is state-specific, not Australia-wide.
2. The 2024-25 reforms cover rent, access, bonds, fees, enforcement, modifications, personalisation, and standards.
3. Property owners should store the notice, request, inspection, repair, and bond evidence behind each event.
4. Federal Australian Taxation Office rental tax rules sit beside, not inside, Queensland tenancy law.
5. A property-specific document folder makes 2026 compliance much easier to prove.