Media attention has revved up about the new 15 per cent tax on super, which brings tax on earnings for those with balances of more… Read More ›
Often, when we think about the crypto economy, we think about Bitcoin. However, blockchain technology is not merely limited to cryptocurrencies. Non-fungible tokens (NFTs) offer… Read More ›
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 ›
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 ›
Australia’s two million-plus property investors – about 60% of whom negatively gear – are expecting to be affected if the government changes property tax concessions… Read More ›
Economists almost universally recognise that a land tax – an annual tax on the unimproved value of land – is amongst the most efficient taxes… Read More ›
The legislation which applies Australia’s capital gains tax (CGT) regime to partnership assets is unusual in its design. Importantly, it diverges from the general law,… Read More ›
The taxation of capital gains of individual taxpayers continues to be an area of Australian tax law that is of policy interest and a candidate… Read More ›
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