Negative gearing: taxpayers under $80,000

KEY PROFESSIONS EARNING UNDER $80,000 CLAIMING NEGATIVE GEARING TAX BENEFIT:

* Clerical staff: 83,280

* Teachers and child carers: 61,500

* Sales assistants: 46,450

* Nurses, midwives and aged-care workers: 41,980

* Tradies: 34,395

* Hospitality trades: 21,555

* Transport workers: 15,525

* Emergency service workers: 12,315

* Cleaners and housekeepers: 6940

* Hairdressers: 1645

(Source: Selected key professions from ATO Taxation Statistics 2011-12)