Capital Gains Tax



In addition to the preference available to owner-occupiers in the form of the main residence exemption, the Australian tax system offers preferential income tax treatment… Read More ›

The Income Tax Treatment of Housing Assets – Assessing Proposed Reform Arrangements

Perhaps the most woefully misunderstood economic issue of the election campaign has been negative gearing. I’ve been baffled by the number of times I’ve read… Read More ›

Negative Gearing isn’t a Rort—It’s an Essential Part of an Efficient Tax System

The definition of capital gains and losses and their treatment for tax purposes are two of the most controversial policy issues for income tax systems.… Read More ›

Do Tax Rate Changes Have an Impact on Capital Gains Realisations? Evidence from Australia

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 ›

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

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 ›

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

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 ›

Who Benefits from a Lower Corporate Income Tax Rate?

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 ›

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

top