I will need to move out of my PPOR a couple of months before the end of the financial year. From that moment I will use it as an investment property. The property will be advertised in advance and I will keep advertising after I vacate it. Let's suppose I cannot find a tenant until the next financial year, meaning I would have no income from the property this financial year. So, if the property is vacant and advertised for rent, but I have no income, would the expenses still be tax deductible?