Yep, the exception being as the others have said...that they intend to build an IP on it that they intend to rent out (but you did not mention that in your first post). ;)
To claim expenses (on anything really) it must be earning an income.
Old house + land being rented - Yes
Vacant resi block - No
Rural land with livestock being agisted on it - Maybe
....and then there are some exceptions
