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The income tax treatment of housing assets: an assessment of proposed reform arrangements


Duncan, AS and Hodgson, H and Minas, J and Ong-Viforj, R and Seymour, R, The income tax treatment of housing assets: an assessment of proposed reform arrangements, Australian Housing and Urban Research Institute, Melbourne, Vic, pp. 74. ISBN 978-1-925334-59-3 (2018) [Authored Research Book]


Copyright Statement

Copyright 2018 Australian Housing and Urban Research Institute Limited. Licensed under Creative Commons Attribution-NonCommercial 4.0 International (CC BY-NC 4.0)

DOI: doi:10.18408/ahuri-8111101


This research models several politically acceptable pathways to reform negative gearing and CGT so as to reduce impacts on less sophisticated property investors. Two reform models— a rental deduction cap of $5,000 and a progressive rental deduction based on income—could lead to savings of over $1.7 billion each. Both are progressive in nature, reducing tax savings from negative gearing as tax assessable income increases.

Item Details

Item Type:Authored Research Book
Keywords:ownership, private rental, tax
Research Division:Law and Legal Studies
Research Group:Commercial law
Research Field:Taxation law
Objective Division:Law, Politics and Community Services
Objective Group:Justice and the law
Objective Field:Law reform
UTAS Author:Minas, J (Dr John Minas)
ID Code:124263
Year Published:2018
Deposited By:TSBE
Deposited On:2018-02-15
Last Modified:2019-04-02
Downloads:65 View Download Statistics

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