Capital Gains Tax



Australia’s tax consolidation regime enables a 100% wholly owned group of companies to be taxed like a single taxpayer. Basically, the head company of the… Read More ›

The Intangible Capital Gains Tax Trilemma for Corporate Spin-offs

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

Was the 2019 election a referendum on taxing capital and labour? And if so: where next for tax reform? Labor’s package of tax changes would… Read More ›

Tax Policy Is Doing Too Little to Help the Squeezed Middle

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

Australia’s forests and woodlands provide us with clean air and water; they are home to more than half of our terrestrial biodiversity and they are… Read More ›

Failing to See the Wood for the Trees? A Critical Analysis of Australia’s Tax Provisions for Land and Forest Conservation

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

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