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Navigating Australia’s Negative Gearing Rules: A Guide for Lenders

Written by Sandstone Technology | Sep 8, 2026, 2:30:37 AM

It’s been a few months since the federal budget tax changes kicked in, yet many Australian banks and non-bank lenders are still dealing with the operational fallout. By limiting negative gearing tax perks mostly to new builds while capping deductions on existing properties, the government essentially forced lenders into a two-tier credit evaluation model overnight. For institutions relying on older origination tools, this shift brought an immediate wave of headaches: shrinking borrowing estimates, manual policy workarounds, dropped broker applications, and heightened compliance risks under APRA rules.

 

A Quick Refresher: How Negative Gearing Works


Negative gearing applies when an investor buys a rental property, but the income it brings in doesn't cover its running costs like mortgage interest, maintenance, council rates, and management fees.

Because the asset runs at a loss, Australian tax law has historically let owners offset that loss against their primary income (like a salary). That lowers their overall taxable income and reduces what they owe at tax time.

What Actually Changed for Lenders

Under the current rules, lenders have to split incoming applications into two distinct assessment streams based on contract dates and property types:

  • Properties bought on or before May 12, 2026, or new builds: Full negative gearing tax benefits still apply.
  • Established homes bought after May 12, 2026: Tax benefits are either capped at the actual rental yield or removed entirely.


As the Treasury outlined in its budget documentation, the goal was simple: push capital toward new housing supply while leveling the field for first-home buyers. But on the ground, that leaves lenders balancing three distinct investor groups:

 

Where Lenders Are Getting Stuck

Even with months to digest the policy, lenders are hitting recurring hurdles:

Messy serviceability calculations

You can't just run every applicant through the same income-addback formula anymore. Staff end up resorting to spreadsheets to handle the split rules, which slows down decisions and opens the door to human error.

Friction across broker networks

When a policy change drops borrowing power overnight, pre-approvals suddenly fail formal assessment. Brokers end up frustrated by unexpected rejections and longer wait times.

 

How Lenders Are Handling the Shift

Today, assessing an investment loan requires verifying whether the home is a new build, capping deductions where necessary, and double-checking expense items against tax records.

To keep loan processing moving, forward-thinking institutions are taking three practical steps:

  1. Updating assessment logic
    Moving away from manual spreadsheets and building split-policy rules directly into their core loan systems.
  2. Reviewing conditional approvals
    Scanning their active pipeline to spot pre-approved buyers who might run into serviceability issues before settlement.
  3. Providing policy clarity for brokers
    Giving brokers guidelines on whether negative gearing addbacks are accepted or rejected for specific property types.

 

How Sandstone Technology Can Help

Handling these changes without ballooning your processing times requires a platform designed to adapt to fluid policy changes. At Sandstone Technology, we updated LendFast, our loan origination platform, specifically to take the pressure off credit teams.

"Lenders shouldn't have to force their credit assessors into manual spreadsheet workarounds every time policy shifts. Our Serviceability Calculator was already built to handle complex borrowing scenarios from standard PAYG to self-employed structures. By building the new full and capped gearing rules directly into the serviceability engine, we’ve made sure lenders can process these split investment scenarios automatically, keeping turnaround times fast without stretching their compliance exposure."

- Vineet Maini, Senior Product Manager at Sandstone Technology

By integrating these updated rules directly into the underwriting workflow, LendFast helps lenders process complex investment applications efficiently, maintain APRA compliance, and keep broker relationships strong.

Don't let policy shifts slow down your credit decisions or create friction with your broker network. Contact us today to book a personalised walkthrough of LendFast.