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Definition of negative gearing noun from the Oxford Advanced Learner's Dictionary

negative gearing

noun
 
/ˌneɡətɪv ˈɡɪərɪŋ/
 
/ˌneɡətɪv ˈɡɪrɪŋ/
[uncountable] (Australian English)
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  1. the practice of borrowing and investing money in order to make a loss that can be used to lower the amount of tax paid
    • Income tax rates are low, making negative gearing less attractive.
trait
noun
 
 
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