Capital Gains Tax



Law and policy current as at 27 May 2026. Introduction The 2026–27 Federal Budget has unsettled estate planning because it places two structural tax reforms… Read More ›

Budget Forum 2026: Testamentary Trusts after the 2026-27 Budget: Estate Planning, Tax Reform and the “Death Tax” Debate

It looks increasingly likely (though it is by no means certain) that Treasurer Jim Chalmers will make changes to the capital gains tax discount in… Read More ›

Budget Forum 2026: It’s Not Fair: Why the Capital Gains Tax Discount Needs To Go

Housing prices have risen faster than incomes across many advanced economies, while homeownership rates have fallen, renewing attention to policies that influence housing demand. The… Read More ›

Rental Property Tax Deductions and Individual Investor Housing Demand

It’s refreshing to learn that Treasurer Jim Chalmers is willing to entertain more substantial tax reforms than the ones which Labor took to this year’s… Read More ›

Entertaining More Substantial Tax Reform Options

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

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