Why house & land is how smart investors build wealth.

A house and land package combines a block of land in a new estate with a contract to build a brand-new home on it, usually with a fixed-price build. For investors it means a brand-new, tenant-ready property in a growth corridor — with the tax advantages that only apply to new builds.

Four main reasons: new builds attract the highest depreciation deductions; land in growth corridors costs less to enter while new homes command premium rent; a new home comes with builder warranty and low maintenance; and since the 2026–27 Federal Budget, new builds are the only residential purchase that retains full negative gearing.

From 1 July 2027, negative gearing on residential property is limited to new builds. Investors who buy established property after 7:30pm on 12 May 2026 can no longer deduct rental losses against salary or other income — losses only offset rental income or carry forward. Eligible new builds are exempt and keep full negative gearing. The measures were announced in the 2026–27 Budget and are subject to the passage of legislation.

Under the announced changes, investors in eligible new builds can choose between the existing 50% CGT discount and the new cost-base indexation arrangements — whichever works better for them. For other assets, the 50% discount is replaced by indexation and a 30% minimum tax on gains from 1 July 2027. Seek advice from a registered tax professional about your circumstances.

A brand-new home generally allows you to claim both capital works deductions on the building and depreciation on brand-new fixtures and fittings — the highest deductions available under ATO rules, because nothing has been previously used. A quantity surveyor prepares a depreciation schedule; your accountant applies it. Exact amounts depend on the property.

In most states, transfer (stamp) duty on a house and land package is generally payable on the land component only, because the home hasn't been built at contract date — which can mean substantially less duty than buying an established home of the same total value. Rules vary by state, so confirm for your situation.

They can be — the lower entry price of corridor land, fixed-price builds, builder warranty and strong tax treatment reduce several of the risks that catch first-time investors. The key is buying where the growth fundamentals stack up, with finance structured properly, which is exactly what our process is built to do.

Every package passes the same four gates: suburb-level data and analytics (growth drivers, supply, vacancy, demand), cashflow modelling against your budget and tax position, investor-ready finance structuring through Greenline Home Loans, and procurement and settlement managed end-to-end — with Greenline Legal handling contracts.