Capital Gains Tax



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 ›

Let’s Just Relax and Pass the Fair and Affordable Super Tax

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 ›

Taxing Non-Fungible Tokens

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 ›

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

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 ›

Spare Bedrooms, Taxation and the Pension

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 ›

Potential Impacts of Tax Incentive Changes for Property Investment on Capital Flow and Migration in Australia

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 ›

Land Tax: Making an Efficient Tax More Equitable

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 Application of Capital Gains Tax to Partnership Assets: Challenges and Reform

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 ›

The 50% CGT Discount: A Cluster Analysis of Individual Taxpayers With Capital Gains

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