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Capital gains, negative gearing and effective tax rates on income from rented houses in Australia
Fane, George; Richardson, Martin - 2004
Persistent link: https://www.econbiz.de/10002574350
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Reforming Australia’s 50 per Cent Capital Gains Tax Discount Incrementally
Freudenberg, Brett - 2019
This article considers concerns about Australia's capital gains tax (CGT) discount (providing generally for a 50 per … successfully in previous tax reforms in Australia and this type of reform does not preclude policy-makers from pursuing the …
Persistent link: https://www.econbiz.de/10012891604
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Taxing Personal Capital Gains in Australia : An Alternative Way Forward
Evans, Chris - 2015
This article proposes the abolition of the 50% capital gains tax (CGT) discount for personal taxpayers and its replacement with a non-cumulative annual tax-free threshold for the taxation of capital gains. This reform, it is argued, would considerably enhance the equity, efficiency and...
Persistent link: https://www.econbiz.de/10013010126
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Non-Residents and Capital Gains Tax in Australia
Krever, Richard; Sadiq, Kerrie - 2019
The evolution of capital gains taxation in Australia parallels that in Canada in many respects. Federal income taxes … were adopted in both countries during the First World War, and in both jurisdictions the courts interpreted the term … a capital gains tax liability for non-residents was similar in both countries. Australia changed course just over a …
Persistent link: https://www.econbiz.de/10014107106
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Australia's Capital Gains Tax Discount : More Certain, Equitable and Durable?
Kenny, Paul - 2013
The Ralph Committee, consisting of three leading Australian businessmen, John Ralph (Chairman), Rick Allert and Bob Joss, was established in 1998 to make recommendations on reforms to the Australian tax system. Relevantly, the Ralph Committee sought to achieve three national taxation objectives:...
Persistent link: https://www.econbiz.de/10014152965
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A Shining Light : Justice Richard Edmonds and the Jurisprudence Relating to the Taxation of Capital Gains in Australia
Evans, Chris; Cooper, Gordon - 2020
dealing with the taxation of capital gains in Australia. It is argued that his Honour’s contribution in these cases has been …
Persistent link: https://www.econbiz.de/10014090869
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Curing Affluenza? A Critique of Recent Changes to the Taxation of Capital Gains in Australia
Evans, Chris - 2020
developed economies in recent decades. Australia, in 1985, was one of the last of the Organisation for Economic Development and …
Persistent link: https://www.econbiz.de/10014090901
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Negative Gearing and the Taxation of Capital Gains in Australia
Fane, George; Richardson, Martin - 2005
This paper studies the interaction between negative gearing and three capital gains tax regimes - the current Australian system, the one that prevailed between 1985 and 1999 and a realisation tax that mimics an accruals tax. We report estimates of the effective rates of income tax for each...
Persistent link: https://www.econbiz.de/10014062901
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Realisation versus Accruals Capital Gains Taxation in Australia
Kenny, Paul - 2013
It is contended that Australia's current realisation based capital gains tax represents a poor second best solution to …
Persistent link: https://www.econbiz.de/10013074414
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Capital Gains Tax Exemptions in Australia and New Zealand : Rationale and Reality
Kenny, Paul - 2013
's attitudes toward these competing goals'.Overall the paper finds that Australia's CGT discount and New Zealand's CGT exemption …
Persistent link: https://www.econbiz.de/10013074416