Rooming agreements and PPOR?

[Zeddy]

Hi all

I'm about to settle on my first PPOR. I understand loan repayments on a PPOR are not tax deductible, unlike my IP.

However what tax implications occur when/if I lease individual rooms out to say, students? Also, does this conflict with having claimed the FHOG/FHBG?

I've had a squiz at the ato website, but I can't seem to find information that covers this.