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The income tax treatment of housing assets: an assessment of proposed reform arrangements
Citation
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]
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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) https://creativecommons.org/licenses/by-nc/4.0/
DOI: doi:10.18408/ahuri-8111101
Abstract
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: | 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: | 39 View Download Statistics |
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