negative gearing


26 Nov 2018

Given the developments in the Australian property market since 2015-16, and the repeated claims from Federal Treasurer, Josh Frydenberg and others, that reform of the negative gearing policy would have severe negative impacts, this report argues that it's time to revisit the policy, in light...


7 Nov 2018

The Morrison Government is keen to highlight the number of people who negatively gear but this hides where most of the benefit is going. There are a small number of high income property investors who are negatively gearing large numbers of properties or expensive properties....


2 Aug 2018

This study focused on the Australian private rental sector including formal rules (policies and regulation); organisations and structures; and informal rules (social norms and practices), and reviewed the sector in ten countries.


7 Mar 2018

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...


4 Dec 2017

A shift to a property tax will make the housing market fairer and more efficient, and researchers have come up with a practical way to do it, writes Peter Mares.

Discussion paper

6 Nov 2017

This discussion paper endeavors to identify the underlying causes of housing affordability issues, and to consider some useful policy responses in the current and historical context.


25 Nov 2016

The Federal government has rejected a call by the New South Wales Planning Minister, Rob Stokes, for the Commonwealth to review tax breaks like negative gearing. Mr Stokes says just increasing housing supply won't address Sydney's affordability problem. The Opposition says his remarks should prompt...



17 Jun 2016

Housing affordability and tax reform have shaped up to be two of the defining issues this election. The Property Council of Australia – which describes itself as “the Voice of Leadership” – has helped frame the debate on behalf of its 2200 company members....


25 Feb 2016

It’s not too late for Malcolm Turnbull to regain some of the ground he’s lost on tax. Labor’s plan shows why he can’t afford to dodge it

THE LAST fortnight has been a bitter one for many Australians who wanted to see Malcolm...


15 Feb 2016

The Australia Institute has released data from modelling commissioned from NATSEM together with ATO statistics which show that young Australians are receiving little benefit from three of the budget’s most expensive tax concessions.

The research shows Australians under 30 years of age receive only...


2 Oct 2015

It's no secret that house prices in Australia are growing at an explosive rate, but what are the social costs of high house prices?

Housing is now seen as a key wealth generator and a driver of the economy. Has it always been seen...

Journal article

16 Sep 2015

A tax rule whereby losses on a rental property are deductible against personal taxable income (commonly known as ‘negative gearing’) is an almost uniquely Australian practice.


4 Aug 2015

‘Negative gearing’ has been a topic of frequent debate. This flagpost summarises some of the estimates of the impact of negative gearing on the Commonwealth Budget.

Negative gearing is a strategy of borrowing to invest in an asset which generates income, but not enough...

Audio interview

9 Jun 2015

According to a new survey out this morning, Australians no longer feel over-taxed.

In fact, many of us say we would pay more taxes if the money was spent on public services like health and education.

That's the main finding of the 2015...


9 Jun 2015

Executive Summary : Australia has witnessed a remarkable shift in public attitudes to public spending and tax over the last two years. We no longer feel overtaxed. We want more spent on public services, especially health and education, and we are willing to pay...


1 Jun 2015

This report attempts to break the current political impasse by provide a range of politically pragmatic proposals that would reform negative gearing without abolishing it outright. In each of these scenarios, existing investors are quarantined, with negative gearing only partially restricted. In addition, this report...


28 Apr 2015

Summary: The combination of negative gearing and the capital gains tax (CGT) discount is distorting the Australian residential property market, encouraging speculative behaviour and being used by predominately high income households as a tax shelter.

Modelling commissioned by The Australia Institute shows that...



9 Mar 2015

Many conversations around Australia start and end on house prices – particularly for those lucky (or unlucky?) enough to live in our major capitals.

Prices are out of control, with quite extraordinary price increases over recent years. I would know, I have struggled to...



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