Australian housing investment: analysis of negative gearing and CGT discount for residential property

The current booming property market and the need to make the tax system stronger to sustain government spending and address the longer-term budget problem has put the spotlight back onto negative gearing and the 50 per cent discount on capital gains for residential property investment.

This renewed interest has resulted in commentators blaming a number of the adverse consequences of the current property boom on the tax treatment of negative gearing and capital gains of residential property.

This report examines these claims in light of the available evidence.

Download the report below.