Miscellaneous 1987

Housing finance in Australia: The impact of taxation

Source: Australian Tax Research Foundation

Published Date: 1 Jan 1987


This paper examines the effect on housing of the tax structure which followed the Taxation Summit of 1985, which the authors believe fails to benefit housing financiers and their borrowers. Changes required to introduce "a level playing field" are seen as reform of the tax structure to neutralise
the effect of inflation, consideration of the tax position of favoured financial organisations, the quarantining of negative gearing for all forms of investment, and the introduction of full taxation treatment of housing, with imputed rent taxed but with all expenses deductible.

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Miscellaneous 1987

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