Asset Index 06
Build-to-Rent Participation
Tax status
Concessional BTR rule-set · CGT exemption from indexation
Yield range
4.5% — 6.0% net
Capital required
$250k+ entry
Best for
Sophisticated investors seeking institutional-grade tenancies and exit liquidity.
Thesis
Institutional-style exposure to the Budget's most-incentivised asset class.
The 2026 Budget continued tax incentives for Build-to-Rent. Hera sources unit-level BTR opportunities and direct co-investment vehicles for clients who want institutional exposure without writing $50M cheques.
Why now
Government tax framework is now legislated, not aspirational.
Sponsor pipeline is the deepest in Australian history.