Articles

Please follow & like us :)

CGT Exemption on Family Home: Firm Foundations or Uncertain Footings?

In a recent journal article, we explore both the policy underlying the capital gains tax (CGT) main residence exemption and the legislative provisions introduced to… Read More ›

Inhibitors for Business Structuring for Australian Small and Medium Enterprises

What stops Australian small and medium enterprises (SMEs) from business structuring? Prior research has revealed advisors’ perceptions that most SMEs had not adopted an appropriate… Read More ›

Housing Mismatch and Welfare Effects of Stamp Duty

Housing affordability is in the spotlight again. This is unsurprising. Since the beginning of the 21st century, house prices have increased by 165 per cent.… Read More ›

Spare Bedrooms, Taxation and the Pension

Australia’s housing crisis is far from over, with new housing projects still years away from completion. With over 13 million spare bedrooms across the country,… Read More ›

Come One, Come All? How Housing Prices Respond to Taxes on Foreign Buyers of Residential Properties

Housing prices have soared in major cities around the world. In Australia, this is particularly true in Melbourne and Sydney, where prices jumped by 120%… Read More ›