Capital Gains Tax

Budget Forum 2017/Women in Economics: Housing in Budget 2017-18

Editor’s note: This is an extract of a speech given by Rachel Ong at the Women in Economics post-Budget event, held at the National Press… Read More ›

Negative Gearing, the Capital Gains Discount and the Stability of Housing Markets

While negative gearing is often cited as the key tax concession on rental property investments, it is in fact only attractive to the extent that… Read More ›

Who Benefits from a Lower Corporate Income Tax Rate?

Corporate income tax in Australia in 2014-15 collected $67.7 billion, or 15.2 per cent of all tax revenue and 4.2 per cent of gross domestic… Read More ›

The Income Tax at 100 Years: Is it time to scrap the CGT discount?

A comprehensive regime for taxing capital gains has been a feature of Australia’s personal taxation system for over 30 years.  The rationale for the inclusion… Read More ›