Housing taxation and transfer : Research study for the Australian treasury

This Report examines the policy and reform options for housing in Australia's tax-transfer system for the Review of Australia's Future Tax System (the Review). The Review has identified the treatment of housing as an issue of key importance to Australians that needs to be considered systematically in an overall review of Australia's taxation and transfer laws (Australian Treasury, 2008b: Ch 10). In light of continuing concern about the affordability, pricing, volatility and sustainability of Australian housing markets, this Report examines Australia's tax rules against policy criteria of fairness, efficiency, simplicity and sustainability.