Not all apartment amenities are immediately visible.

Swimming pools, gyms, rooftop terraces and residents' lounges have long featured on buyers' wishlists, but as the way Australians live has changed, so too have the features that make apartment living more convenient.

Increasingly, buyers are placing value on the practical aspects of day-to-day life. Fast internet, EV charging, secure bike storage, flexible workspaces and parcel management are becoming just as relevant as lifestyle amenities, reflecting changing habits and expectations.

Online shopping has been one of the biggest drivers of that shift.

Australians spent a record $82.6 billion shopping online in 2025, with almost one in every four retail dollars now spent digitally, making parcel deliveries a routine part of everyday life rather than an occasional convenience.

For apartment residents, however, receiving those deliveries isn't always straightforward.

Without someone home to accept a parcel, deliveries can be redirected to a nearby Post Office, left in building foyers or common areas, or require building management to temporarily store packages. As apartment living continues to grow across Australia's cities, parcel management has become an increasingly important consideration for both residents and developers.

Australia Post's Parcel Locker network is one response to that shift.

<iframe allow="accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share" allowfullscreen="" frameborder="0" height="315" referrerpolicy="strict-origin-when-cross-origin" src="https://www.youtube.com/embed/KPZ9j5FRdsQ?si=Qztc1dNP3ZvEIUhb" title="YouTube video player" width="560"></iframe>

Rather than relying on home delivery, eligible parcels can be directed to a nominated Parcel Locker, where they're securely stored until collected. Once a parcel arrives, residents receive a notification through the AusPost app or SMS and can retrieve it using a one-time code or QR code at a time that suits them.

The network has expanded to more than 1,500 locations nationwide, with Parcel Lockers positioned at Post Offices, shopping centres, supermarkets, transport hubs and, increasingly, within or alongside residential developments.

That growing presence reflects a broader change in how apartment buildings are being planned.

Developers are increasingly considering the operational side of apartment living alongside traditional lifestyle amenities. Just as secure mailrooms, bicycle storage and EV charging have become more common inclusions, parcel management is emerging as another feature that supports everyday convenience.

It also helps preserve the arrival experience within a building. Carefully designed lobbies and communal spaces can quickly become cluttered when deliveries accumulate, while secure parcel solutions reduce the likelihood of missed deliveries or parcels being left unattended.

For buyers comparing apartments, these everyday details are becoming part of the decision-making process.

Location, floorplans and finishes remain fundamental, but the features that simplify daily life are carrying greater weight than they once did. As online shopping continues to shape consumer behaviour, secure parcel delivery is increasingly becoming another amenity worth looking for.

Joel Robinson

Parcel delivery is joining the apartment amenity checklist

Inca Property Group has lodged a State Significant Development Application (SSDA) for Dawn, a 53-apartment oceanfront development overlooking Mona Vale Beach.

The proposal, at 35-39 Darley Street East, would replace an existing 18-apartment strata building with a new owner-occupier-focused development comprising 53 two and three-bedroom apartments, including nine affordable built-to-rent residences delivered under the State's infill affordable housing scheme.

Positioned on a 2,679 sqm elevated site around 280 metres from Mona Vale Beach, the development has been designed to maximise panoramic ocean views while responding to the site's sloping topography.

<a href="https://www.apartments.com.au/developers/inca-property-group">Inca Property Group</a> Managing Director Josh Thompson said the State Significant pathway provided greater certainty for projects of this scale.

"This State Significant pathway gives the team real certainty to progress <a href="https://www.apartments.com.au/new-apartments/dawn-35-39-darley-street-east-mona-vale-nsw-2103">Dawn</a> through to completion," Thompson said.

"It allows us to acquire a one-off site, design it carefully and deliver the right offering for the suburb, assessed by the NSW Government's planning department."

The project is one of the first developments in the area to be assessed under the NSW Government's Low and Mid-Rise Housing policy, with the site sitting on the edge of the policy's designated inner area.

The proposal includes three basement levels providing 124 car spaces, alongside a range of resident amenities including a swimming pool, gym, sauna, wellness facilities and private plunge pools for selected ground-floor and penthouse apartments.

<img alt="Dawn" data-entity-type="file" data-entity-uuid="fc1a1daf-0ce4-4f12-9076-b1fa553c7a91" src="https://s3.ap-southeast-2.amazonaws.com/www.urban.com.au/s3fs-public/inline-images/Screenshot%202026-07-21%20at%208.42.11%E2%80%AFAM.png?VersionId=4GZ9h.gpNkTljbxyAET8Jfhv51XUamDm" />

Thompson said Dawn had been designed specifically for owner-occupiers and downsizers, a buyer profile that has driven demand across Inca's recent Upper North Shore developments.

"The majority of buyers in our recent North Shore projects have been downsizers, and we are learning exactly what this market is looking for. Beyond the location itself, we have included resort-style amenities to deliver a genuine lifestyle offering," Thompson said.

Located within walking distance of Mona Vale Beach, the town centre, Mona Vale Golf Club and the Royal Motor Yacht Club, Dawn represents Inca's first Northern Beaches project following the sell-out of Tara on Park in Waitara and Ellis Residences, currently under construction in St Ives.

Construction will be undertaken by Inca's in-house construction arm, GOP Constructions.

Dawn is the latest major apartment proposal for Mona Vale, with the suburb emerging as one of the key beneficiaries of the NSW Government's new Low and Mid-Rise Housing policy.

New developer One Living, led by industry veteran Joseph Scuderi, recently secured a site on Mona Vale Road, on the border of Mona Vale and Pymble, where it is planning around 140 apartments.

IPM is also planning its third project in Mona Vale, significantly increasing the scale of its previous developments with an 82-apartment proposal at <a href="https://www.apartments.com.au/new-apartments/159-167-darley-street-west-mona-vale-nsw-2103">159-167 Darley Street West</a>, opposite Bayview Golf Course and less than 800 metres from Mona Vale town centre.

Read more:&nbsp;<a href="https://www.apartments.com.au/news/nsw/one-living-enters-sydneys-new-apartment-market-with-northern-beaches-site-acquisition">One Living enters Sydney's new apartment market with Northern Beaches site acquisition</a>

Read more:&nbsp;<a href="https://www.apartments.com.au/news/nsw/first-look-ipm-plans-third-mona-vale-project">First look: IPM plans third Mona Vale project</a>

First look: Inca eyes Mona Vale with State Significant DA for Dawn apartments

Seasoned Victorian apartment developer <a href="https://www.apartments.com.au/developers/central-equity">Central Equity</a> has logged more than $400 million in sales in its luxury apartment project Palmera Residences at Northcliffe on the Gold Coast.&nbsp;

Central Equity Director Karl Kutner said the sales result reflected a combination of location, product quality and delivery certainty with the project already under construction by building powerhouse Multiplex.&nbsp;

"Surpassing $400 million in sales since launch is a significant milestone and an outstanding endorsement of <a href="https://www.apartments.com.au/new-apartments/palmera-residences-gold-coast-18-garfield-terrace-surfers-paradise-qld-4217">Palmera Residences</a>,” he said.&nbsp;

"We believe one of the key reasons for this strong result is the confidence purchasers have in knowing the project is under construction with Multiplex. Buyers are increasingly looking for certainty. They want to know that the project they commit to today will be delivered by an experienced team with a proven track record."&nbsp;

[smartcode_project:default project_id=108274 project_image_fid=365782]

Kutner said it was clear there was still high demand for luxury projects that offered certainty of delivery.&nbsp;

“We are in a market where many residential developments have faced delays due to rising construction costs, labour shortages and financing challenges,” said Kutner.&nbsp;

"But having construction underway has provided our buyers with resounding confidence backed by more than 40 years of development delivery by Central Equity combined with construction by one of Australia's most respected construction companies."&nbsp;

[smartcode_project:default project_id=108274 project_image_fid=365785]

Central Equity is one of Australia's most experienced privately-owned property developers. Over more than four decades, the company has delivered in excess of 85 residential developments including 10,000 apartments and many thousands of stand alone homes.&nbsp;

Located on Garfield Terrace at Northcliffe, between Surfers Paradise and Broadbeach, Palmera Residences occupies one of the Gold Coast's most sought after beachside locations. The development has been designed to appeal to owner occupiers seeking premium residences that combine generous living spaces and resort style amenities.&nbsp;

Palmera Residences will feature an exceptional collection of resort style amenities, including two swimming pools: a generously sized family pool with safe shallow zones for relaxed recreation, and a 20 metre lap pool positioned to maximise all day sunlight.&nbsp;

Residents will also enjoy exclusive access to wellness and recreational facilities including a magnesium pool, sauna, yoga studio, expansive fitted gymnasium, resident lounge, outdoor BBQ’s&nbsp;and indoor and outdoor dining areas, together with a dedicated concierge and luxurious hotel inspired entrance foyer.&nbsp;

[smartcode_project:default project_id=108274 project_image_fid=365767]

A unique feature at Palmera Residences has been designed to enhance the Gold Coast lifestyle which includes both indoor and outdoor gymnasium facilities, together with thoughtfully designed indoor and outdoor dining and entertaining areas. A corner café has also been incorporated to provide residents with a destination for their everyday needs.&nbsp;

Kutner said buyer demand had been broad based with purchasers attracted from interstate as well as throughout South East Queensland.&nbsp;

"We're seeing strong interest from owner occupiers, lifestyle buyers and people relocating to the Gold Coast. Many purchasers have been searching for a premium beachside residence where quality, design and delivery are equally important."&nbsp;

[smartcode_project:default project_id=108274 project_image_fid=365771]

Kutner said the sales milestone was an important achievement, but the focus remained firmly on delivering an exceptional development.&nbsp;

"While reaching $400 million in sales is an important milestone, our priority remains delivering a project that exceeds purchaser expectations,” he said.&nbsp;

"Palmera Residences has been designed to become one of the Gold Coast's landmark residential addresses, and we look forward to welcoming our purchasers to their new homes."&nbsp;

There are a limited number of residences remaining in selected configurations with pricing from $2,950,000 to $8,950,000. Palmera Residences is also crowned by expansive penthouses with wrap around views.

[smartcode_project_cta:default project_id=108274]

Construction certainty and strong buyer demand drive major sales result for luxury Gold Coast development

Palmera Residences fly out the door as sales pass $400 million

National property developer <a href="https://www.apartments.com.au/developers/goldfields-group">Goldfields</a> has appointed BINAH as its construction partner for Quartet, its new Brisbane apartment development in the undersupplied suburb of <a href="https://www.apartments.com.au/developments/milton-qld-4064">Milton</a>.

Located just two kilometres from the Brisbane CBD and moments from key 2032 Olympic precincts, <a href="https://www.apartments.com.au/new-apartments/quartet-milton-33-manning-street-milton-qld-4064">Quartet</a> will deliver 131 one, two, three, and four-bedroom apartments priced from $1 million to $4.2 million, combining elevated design with a wellness-focused lifestyle offering.&nbsp;

[smartcode_project:default project_id=108736 project_image_fid=368000]

Goldfields’ Chief Executive Officer, Lachlan Thompson, said the appointment of <a href="https://www.apartments.com.au/builders/binah-constructions">BINAH</a> marked an important milestone for the project.&nbsp;

“Bringing BINAH on board as our construction partner will allow us to bring our vision for Quartet forward with a team that has a proven track record of delivering high-quality residential projects,” Thompson said.&nbsp;

“We’ve taken a considered approach to progressing the site because we wanted to deliver the whole package. Buyers ultimately back great developers, great projects and great builders, and with Quartet, we’ve made sure all three line up.

“People want certainty, they want to know the project will be built, that the homes will be delivered as promised, and that the developer stands behind the quality of what they create. That’s something Goldfields has built its reputation on over many years.”&nbsp;

[smartcode_project:default project_id=108736 project_image_fid=367993]

BINAH’s Managing Director, Khalil Hafza, said the company was proud to be partnering with Goldfields to deliver Quartet.&nbsp;

“Quartet is an exciting project to bring to life, particularly given the level of detail in the residences and the extensive rooftop amenity planned for the building,” Mr Hafza said.&nbsp;

“Our focus is on delivering a high-quality build that brings that design vision to life and creates homes residents will enjoy for many years.”&nbsp;

[smartcode_project:default project_id=108736 project_image_fid=367999]

The facilities at Quartet have been feared towards the roof, with a&nbsp;25 metre lap pool, spa, sauna and cold plunge, and a communal barbecue area and alfresco.

Town planning was designed by <a href="https://www.apartments.com.au/architects/rothelowman">Rothelowman</a> and brought to life by Melbourne-based architecture firm Cera Stribley.

<a href="https://www.apartments.com.au/interior-designers/cera-stribley">Cera Stribley</a> Co-Founder and Managing Principal, Dom Cerantonio, said the project responds to both its riverside setting and Brisbane’s evolving urban character.&nbsp;

“Quartet has been designed to sit comfortably within its riverside context, offering a refined take on urban living through well-planned, generously proportioned residences that will stand the test of time,” Mr Cerantonio said.&nbsp;

“An emphasis on natural light, natural textures and carefully selected finishes from timber and marble to premium appliances, creates calm, considered interiors designed for comfort and long-term liveability.”&nbsp;

Construction of Quartet will commence in July 2026, with completion anticipated in Q4 2028.

[smartcode_project_cta:default project_id=108736]

Construction to commence on 131-residence tower designed around wellness-focused living

Goldfields appoints BINAH for Quartet apartments in Milton

The first partnership between national developer <a href="https://www.apartments.com.au/developers/fortis">Fortis</a> and Adelaide-based developer <a href="https://www.apartments.com.au/developers/otello">Otello</a> has made a strong start, with the pair securing $21 million in unconditional sales at <a href="https://www.apartments.com.au/new-apartments/one-four-four-hutt-adelaide-144-hutt-street-adelaide-sa-5000">One Four Four Hutt</a>&nbsp;on the edge of the Adelaide CBD.

Over a third of apartments have been snapped up in the boutique 44-apartment project on the corner of Hutt Stret and Wakefield Road. Local downsizers and owner-occupiers wanting to remain in Adelaide's tightly-held southeast quarter have been the most prominent purchasers.

The DKO-designed, mixed-use development is one of the few new apartment projects in the precinct, an area where new housing supply has remained limited despite continued demand from buyers wanting to stay close to the CBD, Victoria Park and Adelaide's established east-end amenities.

[smartcode_project:default project_id=151233 project_image_fid=375378]

Fortis Head of Development SA Arthur Dendrinos said the early sales reflected both the strength of the local owner-occupier market and confidence in the Hutt Street location.

"The level of early commitment reflects the confidence local buyers have in the Hutt Street precinct," Dendrinos said.

"Many purchasers are long-term east-end residents who love the area and want to stay connected to the neighbourhood. They recognise the value of a well-designed, well-located development.

"Our partnership with Otello has been central to this success, and the number of unconditional sales at this stage only strengthens our confidence in the South Australian market."

[smartcode_project:default project_id=151233 project_image_fid=375379]

Otello Director Daniel Harris said the sales result also highlighted the lack of new apartment opportunities within the Hutt Street precinct.

"One Four Four Hutt has clearly resonated with buyers, with strong early sales reflecting both the appeal of the Hutt Street corridor and the lifestyle on offer," Harris said.

"The activated ground-floor retail has also been a key drawcard, with purchasers responding to the vision of a more vibrant and connected streetscape, not just the residences themselves."

One Four Four Hutt will deliver 44 one, two and three-bedroom apartments, alongside a collection of penthouses, above a ground-floor retail offering designed to further activate the Hutt Street precinct.

Construction is scheduled to commence in the third quarter of this year, with completion anticipated in 2028.

[smartcode_project_cta:default project_id=151233]

Fortis Head of Development SA Arthur Dendrinos said the early sales reflected both the strength of the local owner-occupier market and confidence in the Hutt Street location.

Fortis makes Adelaide debut with Otello as One Four Four Hutt records strong early sales

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More than 2.1 million taxpayers are claiming $47.4 billion in deductions against $44.1 billion in reported income, the Australian tax commissioner Chris Jordan said in a speech in Hobart.
Looking at the scale of deductions claimed, “you can get a sense of the potential revenue at risk”, he said.
Jordan told a conference of tax agents that the ATO had been making random inquiries about tax returns.
“Our auditors have now completed over 300 audits on rental property claims and found errors in almost nine out of 10 returns reviewed,” he said.
“We’re seeing incorrect interest claims for the entire investment loan where it has been refinanced for private purposes, incorrect classification of capital works as repairs and maintenance, and taxpayers not apportioning deductions for holiday homes when they are not genuinely available for rent.”
As some 85% of taxpayers with rental properties have help with their tax returns, Jordan said agents could reduce the incorrect claims.
The ATO has made a <a href="https://www.ato.gov.au/individuals/tax-return/2018/in-detail/publications/rental-properties-2018/" target="_blank">guide for agents</a> covering how to deal with rental properties.
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j.ballantyne1990-6AQqhLzZaK

Nine out of 10 property investors making tax claim errors: ATO

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The ATO are set to allow campervan and motorhome owners to claim new tax deductions when renting out the liveable vehicles.
The move comes after the emergence of <a href="https://www.camplify.com.au/" target="_blank">Camplify, the campervan rental site</a> which has become known as the Airbnb for campervans.
The website suggests a rental per week can fetch from anywhere between $250 and $2,100.
Camplify, Australia's number one caravan hire and RV sharing community, has around 4,000 members in Australia and is expecting many more after the landmark ruling which has been 18 months in the making.
There are some 500,000 motorhomes in Australia, and most only hit the road between four to six weeks of the year, Camplify's website suggests.
The new rules will allow deductions for depreciation, repairs, maintenance, insurance, consumables, cleaning, management fees and storage costs, the Australian Financial Review reported.
Owners will be able to claim 100 percent of the expenses directly related to hiring their vehicles when listed with the platform.
Co-founder and chief executive of Camplify Justin Hales told StartupSmart he initially approached the ATO to “engage with them on how this would work under current tax laws”,.
“It was about providing the right information in terms of what we believed this meant for our customers, being able to add a lot of value to our owners, and being able to position them in a way that works for them in a financial arrangement,” Hales says.
“A lot of that is tax," he said.
Camplify chief executive Justin Hales told the AFR Camplify gives people who already have vans an extra reason to consider listing them," he said.
"A lot of people we have spoken to over the past couple of years say this is a reason why they might want to buy a van. They might not have been convinced purchasing an RV was right for them.
"For those investor types who are looking to do whatever they can to get a good return, it's another great way to get that."
"We wanted to collaborate with the ATO about the sharing economy and our space in it, because we wanted to be able to provide our customers with good information," he said.
"We wanted to be able to be seen as a bit of an industry leader in the field.
"Our business is growing at a rapid rate. Lots and lots of customers are listing their vans. It's one of those perfect sharing economy assets because it costs a lot of money to buy, and has very low personal usage for most people."
The company was founded in 2014 with an initial $30,000 investment. It is now valued between $16 million and $20 million.
The website provided a case study.
The Chief decides to purchase an RV with his wife Pam. They are going to use the RV for 8 weeks of holidays during the year with their 3 kids. The rest of the time the RV will be listed on Camplify’s website for Hire. The Chief hires his RV at $650 per week for 22 weeks of the year on Camplify. Let’s take a look at the tax position for The Chief and Pam...
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<img src="https://www.camplify.com.au/client_images/2056497.png">
<img src="https://www.camplify.com.au/client_images/2056498.png">
<img src="https://www.camplify.com.au/client_images/2056499.png">
 
*Case Study put together by Growthwise for Camplify Owners.
 
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jonathanchancellor-7SQnKwU6yx

Airbnb for campervans gets ATO tax deductions green light

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The ATO is the biggest creditor after the collapse of the leading Australian boutique estate agency Unique Estates.
The agency ceased trading earlier this year with PPB recently appointed liquidator. 
BMW Leasing is the second highest of the known creditors, owed $351,000.
Express Commission Australia was owed $180,000, among the 27 creditors owned a $1.6 million total.
It was February when McGrath Nicol had been initially appointed joint managers by the NSW Department of Fair Trading with staff getting an email from its founder informing them of the agency collapse.
"It is with great sadness that I inform you that Unique Estates is going into liquidation today and you are to stop work straight away," founder, Nicolette van Wijngaarden emailed staff.
"Wages can not be paid tomorrow," she told the staff.
"I am very sorry it has come to this," she wrote.
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It had operations in Sydney, Melbourne and Byron Bay with 32 employees, whose creditor details are yet to emerge.
There is some concern on the quorum at the meeting of shareholders appointing PPB, so in order to resolve the matter, PPB have instructed solicitors to make an application to the NSW Supreme Court confirming their appointment as liquidators.
Creditors have been advised in early June the director is in the process of preparing a Report as to Affairs (RATA).
"The books and records of the Company are held by the Joint Managers and we are in discussion with them to obtain the books and records for our investigations.
"The director has co-operated with our enquiries into the company’s affairs," PPB noted. 
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The website listings extended from Hamilton Island to Cressy in Tasmania, all disappearing many now at other agencies.
The estate agency was founded in Byron Bay. Unique Estates operated seven offices including Albert Park, Double Bay, the Gold Coast, Melbourne and Hong Kong.
Unique Estates was founded in 2009 as a specialized company for dealing with VIP clients and luxury properties.
Van Wijngaarden also ran rentals and had recently launched a yacht and jet charter division.
The agency published the glossy Unique Luxury Magazine, distributed to Qantas Airways Chairman's, First Class &amp; Business Class Lounges both nationally and internationally. Ads cost $4500 per page.
Its founder Nicolette van Wijngaarden only entered the real estate game to help her partner, who had spent some frustrating time with established estate agents trying to sell his own Byron Bay hinterland property.
"Thankyou all so much for your tireless efforts to build our brand," she told the team.
"Please know that I did everything I could to prevent it," she concluded her email.
<div>The agency won a string of awards over the years including the Best Real Estate Agency Website for Asia Pacific 2017-2018 at the International Property Awards Grand Final Ceremony held in London recently. It had previously won awards in the categories of Best Real Estate Agency Website, Best Real Estate Agency Marketing and Real Estate Agency in the International Property Awards.</div>
No reason was given for the collapse, but the sale of trophy home properties have slowed to a crawl across Australia, amid low vendor listings.
The Domain website indicated the team at Unique Estates had sold 19 properties in the last 12 months, with an average sale price of $2.6 million. 
The team sold 17 houses and 2 blocks of land and rural properties by private treaty.
These properties were on the market for an average of 341 days.
Last September van Wijngaarden noted the biggest challenge facing her market was government restrictions on foreign buyers.
The highest recorded sale price was $4.3 million for 12 Brownell Drive, Byron Bay, a 2-bedroom house which sold by private treaty on last November having been on the market for 230 days.
Their longest and dearest offering was the <a href="https://uniqueestates.com.au/listings/residential_sale-276324-nanarup/" target="_blank">south WA coast property</a>, Maitraya set on the picturesque coastline of Nanarup, near Albany.
It is on 263 hectares fronting three ocean beaches.
The farmland property comfortably sleeps 30 people across an eight-bedroom sandstone manor, five-bedroom fisherman’s lodge and two-bedroom pilot cottage.
<img src="https://res.cloudinary.com/dz9xllyip/image/fetch/c_scale,w_580,q_auto:good/https://s3-ap-southeast-2.amazonaws.com/po.images/2018/1/8/nand2.jpg" alt="">
 
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ATO owed $933,000 after Unique Estates Australia collapse 

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New data confirms two-thirds of investors who negatively geared property were on taxable incomes of less than $80,000 a year.
The latest tax office data suggests Labor’s policy to amend the widely used property purchasing practice would mostly hit more lower-income earners with only one investment property, according to Treasury analysis of the 2015-16 tax records published in The Australian.
The statistics also included figures on the number and occupations of people affected by Labor’s $20bn plan to scrap negative gearing after the next election on any new purchases of established properties, showing 62 per cent were on taxable incomes of under $80,000 a year.
Click here <a href="https://www.propertyobserver.com.au/images/2018/4/27/who_negatively_gears.jpg" target="_blank">to enlarge.</a>
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The opposition has argued that the move would target the wealthy with multiple investment properties.
However, the data shows that more than 70 per cent of negative gearers did so with only one property.
The Tax Stats are an overview of 16 million income tax returns for 13.5 million individuals, 940,000 companies, as well as superannuation funds, partnerships and trusts lodged for 2016.  
They further reveal that teachers rank behind only company chief executives and senior managers as the largest group of property investors to negatively gear, with 58,000 claiming rental losses on their tax returns.
While 72,000 investors were listed as company executives, 99,000 people claiming rental losses on their tax returns were either teachers, nurses or midwives.
Labor has long rejected claims that lower income earners would be hit by scrapping negative gearing.
It maintains 70 per cent of the value of benefits went to the wealthiest 10 per cent citing analysis by the Grattan Institute.
In the ATO data, out of the professions, surgeons had the highest average taxable income of $393,467, followed by anaesthetists on $359,056, internal medicine specialists on $291,140, financial dealers on $263,309 and psychiatrists on $211,024.
Other medical practitioners came in sixth on $199,590, followed by judicial and other legal professionals on $198,219, mining engineers on $166,557, chief executives and managing directors on $158,249 and engineering managers on $148,852.
According to the ATO, out of nearly 1200 occupations recorded, there were fewer than 100 where women had a higher average taxable income than men — they included receptionists, schoolteachers and beauticians.
"Reports in The Australian on ATO data showing that almost two thirds of investors are on an average income of less than $80,000... affirmed independent research undertaken for HIA by The CIE," said HIA’s principal economist, Tim Reardon.
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“Changes to negative gearing would adversely impact on the housing market, exacerbating the current undersupply of housing and further reduce the efficiency of the housing market.
“This reduction in house supply would also adversely impact on wage growth and GDP.
“Driving investors out of the market will force up the price of renting as nearly 25 per cent ofrental stock is provided by private investors," he noted.
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Teachers at the forefront of Australia's negative gearers: ATO data

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The gangland matriarch Roberta Williams' Essendon home is set to be seized and sold off by the taxman.
It follows a ruling in the Supreme Court of Victoria.
Roberta, the widow of slain drug lord Carl Williams, had been embroiled in a legal dispute with the Australian Taxation Office over the estate of her father-in-law George Williams.
He died in 2016 owing more than $576,000 in unpaid taxes.
On 20 November 2007 the Australian Taxation Office had issued to George Williams amended assessments of income tax for the years ended 30 June 2001, 2002, 2003 and 2004, together with notices of assessment and liability to pay a penalty.
The legal fight centred on who should take control of the home after George left it to his under-age granddaughter, Dhakota, in his will.
The women in his life are at loggerheads about how to carve up what he owned, with allegations flying between daughter-in-law Roberta Williams and his de facto Kathleen Bourke, who told the court she is unable to sell the property as she does not have physical possession of it.
Both are executors of the estate.
Williams retains all keys.
Bourke advised she does not have the physical ability to remove Williams from the property.
The ATO had agreed in 2013 to become the mortgagee on the Essendon property rather than force the convicted drug trafficker to sell the home to cover the debt.
The deal gave George time and resources to wage a separate lawsuit against the state government for compensation over his son's murder in prison in 2010.
But after losing that case, George reneged on the ATO agreement and refused to pay the tax debt.
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Roberta continued to refuse to sell the home after George's death, claiming no tax debt existed because it was supposed to be wiped away by a 2009 deal struck with Victoria Police in return for Carl providing information about a series of murders committed during the bloody Underbelly War (1999-2006).
Carl was bashed to death inside Barwon prison in 2010.
Victoria Police cancelled the deal to pay George's tax debt and Roberta argued, as a result, her father-in-law was unconscionably coerced into mortgaging his house to the ATO – an argument rejected by the Supreme Court on Friday.
Associate Justice Mark Derham ruled Roberta had no claim to the house and the ATO be paid their costs from the sale of the home.
Williams alleged that George Williams suffered from a ‘special disability’ at the time he entered into the Settlement Agreement and Mortgage consisting of chronic heart-related conditions and severe depression, and that the plaintiffs were aware or ought to have been aware of the special disability.
Justice Derham ruled as "hopeless" and "vague" the assertion George had a 'special disability' at the time he entered a settlement agreement with the ATO.
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"The second defendant (Williams) has failed to identify any proper legal foundation for her generalised arguments," he said.
"In these circumstances, to suggest that the Commonwealth’s officers should have somehow discerned the existence of a ‘special disadvantage’ that his own lawyers were unaware of is, frankly, ludicrous."
"There is nothing unconscientious about George Williams (through his personal representatives) being held to a bargain he entered voluntarily, and on the advice of experienced litigation lawyers."
Roberta, who is an undischarged bankrupt and convicted drug trafficker, also personally owes the ATO $300,000.
The judge ruled Williams had "chosen to defend the proceedings without a reasonable basis to do so and ought not to have any indemnity for her costs from the estate."
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firstname1-iYD4UYzvBa

Roberta Williams' Essendon abode set to be sold

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Tax investigators are especially targeting five of Australia's most popular summer holiday spots in a heightened crackdown on tax avoidance by property investors. 
The Saturday Telegraph revealed the random audit locations.
They will focus on the NSW Southern Highlands, the Hunter Valley, Sydney's northern beaches, the Gold Coast and the Mornington Peninsula in Victoria.
The ATO deputy tax commissioner Kath Anderson said Airbnb and Stayz were in the sights of the audit.
Recent audits had discovered vacant land as available for rent.
Other issues include "mates' rates." There were also cases where restrictions meant the tax office deemed the properties as not really available for lease.
"What we are seeing is that the majority of rental property owners we audit are getting it wrong, either deliberately or by mistake," Kath Anderson said.
The ATO has identified some cases where property owners have attempted to claim full-year tax deductions on their tax returns for holiday houses rented for only a few weeks.
The ATO are paying particular attention to holiday homes that are not genuinely available for rent or rented at less than market rates, properties with rental income disproportionate to the expenses incurred and excessive claims for rental interest for parts of the loan that are private in nature, Ms Anderson said.
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ATO set to audit five popular holiday home locations

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In the lead up to the June long weekend the ATO is reminding taxpayers that it’s paying close attention to rental properties located in popular holiday destinations around Australia.
Assistant Commissioner Kath Anderson said that last year the ATO identified a large number of mistakes with deductions for rental properties, particularly with regards to holiday homes.
“We’ve noticed some people are claiming deductions for holiday homes even where the property is not genuinely being rented out, or genuinely available for rent,” Ms Anderson said.
“There’s no problem with people using their rental property for their holiday, but holiday home owners need to remember they can only claim tax deductions for expenses made during a period when the home is rented out or genuinely available for rent.”
Property owners also need to understand that if they rent their property at a discounted rate, or ‘mates’ rates’ they can only claim deductions equal to the amount of rent charged.
“One taxpayer had to pay the ATO back over $45,000 in tax from deduction claims made for a holiday home they were renting out to friends and family below the market rate.”
Ms Anderson said the ATO is focused on using data to identify errors.
“Property owners should be aware that incorrect rental property claims will not go unnoticed.
“Technology enhancements and extensive use of data is allowing us to identify incorrect or suspicious claims.
“We also have a good idea of the locations likely to be used for holiday homes.”
Ms Anderson said that all rental property owners, particular those who rent out holiday homes, should always double-check their claims before lodging their tax return, and follow a couple of simple rules.
“Firstly, make sure that you declare all rental income and only claim deductions for periods that the property is rented or was genuinely available for rent.”
“Secondly, make sure you have accurate records of expenses, and strong evidence of the property being rented or genuinely available for rent at market rates.
“Advertising through a real-estate agent or an online site is not always enough evidence to demonstrate that a property is genuinely available for rent.”
For more information on Holiday homes, visit <a href="https://www.propertyobserver.com.au/ato.gov.au/holidayhomes" target="_blank">ato.gov.au/holidayhomes</a>
For more general information on rental properties, visit <a href="https://www.propertyobserver.com.au/ato.gov.au/rental" target="_blank">ato.gov.au/rental</a>
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ATO homing in on holiday rental compliance after too many crafty claims by taxpayers

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The Tax Office has illustrated why the budget clamped down on property investors on depreciation.
They have cited landlords having inflated deductions as much as 1000 percent.
The budget included a measure restricting depreciation deductions which will raise $260 million in the next four years.
"The ATO has actively monitored this area over many years," an ATO spokesman told The Australian Financial Review.
"During this time we have identified a number of issues relating to inflated valuations of depreciable assets in rental properties."
The spokesman said that one of the ATOs concerns was the use of the "new for old" method, which effectively values assets at new prices even if they are years old.
The ATO gave one example of a landlord who had valued the equipment in their property by 600 percent to 1000 percent.
"We have seen one depreciation schedule for a 40-year old property where a reasonable market valuation would have been in the range of $3,000 to $5,000 but the depreciating assets were valued at $32,753," the spokesman said.
Under the new measures from July 1, 2017, the government will limit plant and equipment depreciation deductions to outlays actually incurred by investors in residential properties.
They will not be able to depreciate equipment that was already installed when they acquired the property.
Plant and equipment items are usually deemed as mechanical fixtures such as dishwashers, door closers and ceiling fans.
Negative geared landlords have no obligation to work out whether an item had already been written off in whole or part by the previous owner.
It was difficult for the ATO to check up.
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ATO says overclaiming triggered costly depreciation budget changes

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Business owners could be faced with the possibility of declaring purchases through customer loyalty schemes as part of their assessable income, as the tax office has been reviewing its treatment of loyalty points received via business spending since April 2016.
At present, business owners only risk an audit from the ATO if they accumulate more than 250,000 reward points a year on a corporate credit card. That many point translate to 104 return flights between Sydney and Melbourne, or 24 return flights Sydney to Singapore, in flexible economy class, according to Qantas’ frequent flyer scheme, according to an article in the Australian Financial Review.
HLB Mann Judd Sydney tax partner Mariana von Lucken said the ATO informed an industry partnership meeting on fringe benefits tax sometime back.
She said all business owners may soon have to declare the value of their redeemed points, for fringe benefits assessment if they are also an employee, or for "non-cash business benefits" assessment if they are an owner only.
"There's no confirmation the ATO will do it and on behalf of my clients I wouldn't welcome it, but you would have to think it's an easy thing for them to look at in an environment where they are constantly being asked to find more revenue," she was quoted by the AFR.
Points redeemed for business expenses would probably never be assessable, Lucken said, or in any case could be instantly written off up to $20,000 in businesses with turnover under $10 million.
But redemption for personal expenses could be targeted.
The ATO also looks at social media posts for information on whether that "business trip" was in fact a family holiday, Lucken said.
It could also use social media snooping to help determine how many points were earned from genuine non-business expenses in the first place, to assist in a tax assessment, she said.
The ATO did not respond directly to a query from the newspaper on whether it would take a more aggressive stance on loyalty points arising from a business arrangement, but simply restated its existing audit selection criteria for employee reward programmes, where staff are provided with points or something similar as a reward or as an incentive, rather than money or a non-cash benefit.
Such programmes would come under scrutiny if they are "so contrived and artificial that they have no commercial purpose other than to allow the recipient to receive the rewards, or the rewards are a substitute for income which would otherwise be earned, or the points accumulated exceed 250,000 points per annum,” an ATO spokesperson said.
However, von Lucken said the law was less clear when it came to business owners, and it was possible that at some point, the ATO may require business owners to declare the redemption of such rewards as part of their assessable income.
"While there have been no instances of this to date, business owners should make sure their accountant is on top of such concerns, and can advise them appropriately if things change in the future," she said.
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Business owners' reward points could soon come under ATO scrutiny

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<img src="https://counter.theconversation.edu.au/content/76213/count.gif?distributor=republish-lightbox-advanced" alt="The Conversation" width="1" height="1">
GUEST OBSERVER
John Daley and Danielle Wood, The Grattan Institute
The latest data from the ATO is consistent with what we’ve seen in the past. It shows that people with high-income occupations – doctors, lawyers, and others – are more likely to use negative gearing than the nurses and teachers on whom Treasurer Scott Morrison focuses when he tries to justify retaining negative gearing. It also shows that negative gearing is typically worth four to five times more for doctors and lawyers than nurses and teachers.
The tax data shows that with falling interest rates, fewer landlords are negatively geared, and the average loss is also falling. Overall the investor property market seems to be concentrating a little, with slightly fewer landlords but more investment properties per landlord. Negative gearing has lots of problems. It costs the budget a lot of money, distorts investment decisions, increases house prices, and reduces home ownership, while doing little to increase supply.
<a href="https://www.propertyobserver.com.au/images/2017/04/image-20170413-25882-17d8qsm.png" target="_blank">Click to enlarge</a>
<img src="https://www.urban.com.au/images/2017/04/image-20170413-25882-17d8qsm.png" alt="">
The government claims it should nevertheless be retained because it’s primarily an investment strategy for “mums and dads”. But the detailed tax data from previous years shows that about two-thirds of the benefit goes to the one-fifth of taxpayers with the highest income before the negative gearing deduction.
We will have to wait until later this month for the release of more detailed data to check that this is still true.
<a href="https://www.propertyobserver.com.au/images/2017/04/image-20170413-25888-a7fcjy.png" target="_blank">Click to enlarge</a>
<img src="https://www.urban.com.au/images/2017/04/image-20170413-25888-a7fcjy.png" alt="">
Professor Fabrizio Carmignani, Griffith Business School
This data delivers a simple, probably not unexpected, but still concerning message: inequality in Australia is increasing.
We can see this in terms of the growing gap between the richest and the poorest suburbs, as well as an increase in dispersion across all suburbs.
For example, the data published yesterday indicates that average taxable income in the ten poorest postcodes was only 11% of the average taxable income in the ten richest postcodes. A decade ago, in 2004-05, income in the ten poorest postcodes was 21% of income in the richest postcodes.
In fact, while the average income at the top of the distribution has grown by 30% in a decade, average income at the bottom has actually declined by 33%. If we look at the overall dispersion of incomes by postcode, we can see that this has gone up by approximately 25% in ten years.
Whichever way we look at it, the conclusion is that there is more income inequality today than ten years ago.
The other interesting aspect to the data is that the richest postcodes today are more or less the same as ten years ago. Indeed, seven of the top ten postcodes in 2014-15 were already in the top ten in 2004-05. But this same trend is not observed at the bottom: none of the ten poorest postcodes today were in bottom ten in 2004-05.
And there is some bad news for Queensland in particular: the proportion of the state’s postcodes in the bottom ten has increased considerably, from three out of ten in 2004-05 to seven out of ten in the latest data. This data might be indicative of a growing poverty problem in this state.
Associate Professor Helen Hodgson, Curtin Law School
The ATO’s data clearly shows that the self-managed superannuation fund (SMSF) sector is not only continuing to grow, but is used primarily by people with the ability to make higher contributions; either high income earners or those late in their careers.
Members of self-managed superannuation funds made significantly higher contributions and have higher balances than members of Australian Prudential Regulatory Authority (APRA) regulated funds.
The data shows that on an individual basis, the median contribution to a SMSF was A$20,000. Meanwhile, members of APRA funds made median contributions of A$4,507.
Similarly, the super balances of members of SMSFs are significantly higher than APRA funds. SMSF members have median balances of A$289,483, compared to just A$32,734 for those in APRA regulated funds. The data also shows that a small proportion of people have very high balances, which is reflected in the difference between the median and mean balances in the statistics.
Two of the forthcoming changes to superannuation will limit contributions and impose a cap on balances, which should impact higher earners. Most people who made contributions in excess of A$25,000 are over 45 and earned more than A$180,000.
But the changes to the superannuation system will not take effect until July 2017, so it is too soon to know how that will impact superannuation funds. However the division between the self-managed and APRA regulated funds is clear.
This article was written by <a href="https://theconversation.com/au/team#jenni-henderson" target="_blank">Jenni Henderson</a>, The Conversation and and <a href="https://theconversation.com/au/team#josh-nicholas" target="_blank">Josh Nicholas</a>, The Conversation.
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