Aussie holiday home owners are facing the possibility of losing tax deductions under new ATO rules targeting properties not available for rent during peak seasons.

Chartered Accountants ANZ (CA ANZ) has flagged the possible changes to the taxation of holiday homes following a new draft guidance from the Australian Taxation Office (ATO).

From July 01 2026, certain holiday homes may be treated by the ATO as ‘leisure facilities’, preventing homeowners from claiming deductions for interest, rates or maintenance, unless the holiday home is mainly rented out to generate income.

According to Chartered Accountants ANZ, holiday homes in popular seasonal areas such as ski lodges or beach houses that are not available for rental throughout peak seasons, will trigger ATO attention and may result in

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