• myGriffith
    • Staff portal
    • Contact Us⌄
      • Future student enquiries 1800 677 728
      • Current student enquiries 1800 154 055
      • International enquiries +61 7 3735 6425
      • General enquiries 07 3735 7111
      • Online enquiries
      • Staff phonebook
    View Item 
    •   Home
    • Griffith Research Online
    • Reports
    • View Item
    • Home
    • Griffith Research Online
    • Reports
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    Browse

  • All of Griffith Research Online
    • Communities & Collections
    • Authors
    • By Issue Date
    • Titles
  • This Collection
    • Authors
    • By Issue Date
    • Titles
  • Statistics

  • Most Popular Items
  • Statistics by Country
  • Most Popular Authors
  • Support

  • Contact us
  • FAQs
  • Admin login

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

    Thumbnail
    View/Open
    Minas110808Published.pdf (1.162Mb)
    File version
    Version of Record (VoR)
    Author(s)
    Duncan, A
    Hodgson, H
    Minas, J
    Ong, R
    Seymour, R
    Griffith University Author(s)
    Minas, John W.
    Year published
    2018
    Metadata
    Show full item record
    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.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.
    View less >
    DOI
    https://doi.org/10.18408/ahuri-8111101
    Copyright Statement
    © 2018 Australian Housing and Urban Research Institute Limited. This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License, see http://creativecommons.org/licenses/by-nc/4.0/.
    Subject
    Urban and regional planning
    Taxation law
    Publication URI
    http://hdl.handle.net/10072/373894
    Collection
    • Reports

    Footer

    Disclaimer

    • Privacy policy
    • Copyright matters
    • CRICOS Provider - 00233E

    Tagline

    • Gold Coast
    • Logan
    • Brisbane - Queensland, Australia
    First Peoples of Australia
    • Aboriginal
    • Torres Strait Islander