Asset Index / 01 — 07
Restricted to new-build architectureThe seven classes that survive the 2027 cut.
Every Hera asset class is structured to retain full negative gearing and optimal CGT treatment after 1 July 2027. We don't list anything we wouldn't do due diligence for our own capital.

House & Land — Growth Corridors
The cornerstone post-2026 asset. Maximum land-to-asset ratio with full tax retention.

Off-the-Plan Townhouses
Boutique inner-metro yield with preserved CGT indexation and architectural quality tenants pay for.

NDIS / SDA — Specialist Disability Accommodation
Government-indexed high yield with a social mandate. Newest-build asset class by design.

Dual-Occupancy & Auxiliary Dwellings
Two incomes, one title, full new-build tax treatment.

Co-Living New-Build
Architect-designed shared dwellings producing yields a standard rental can't match.

Build-to-Rent Participation
Institutional-style exposure to the Budget's most-incentivised asset class.

Growth-Corridor Apartments
Selectively-sourced new apartments where supply, transport, and Budget incentives align.