They will impact her two ways with respect to the deductibility of expenses and capital gains tax. The existing negative gearing rules will apply even though the property was used as her primary dwelling. If her new home becomes their primary dwelling, the unit will become subject to CGT from the date her primary dwelling status changes. The financial adviser charges a flat $4500 annual fee. If not happy, the first action should be to call or visit the financial planner and to express your concerns.