BLOG: tax reform

The Second Interval – The Evaluation in Brief

The Second Interval – The Evaluation in Brief

Evaluating the ACT’s 20 Year Land Value Taxation transition after 8 years The ACT’s 20 year transition is paying dividends, but not necessarily of the sort we expected. The motivation for this tax transition was to improve the predictability, efficiency and equity of...

Getting the Stamp Duty transition right

Getting the Stamp Duty transition right

Replacing stamp duty with land tax has the potential, if enacted sensibly, to support budget recovery without impeding economic growth.  The NSW and Victorian Treasurers are to be commended for taking on the challenge of reform. How this switch is implemented is...

Why am I shouldering your tax liabilities?

Why am I shouldering your tax liabilities?

South Australia is reforming Land Tax laws so holders are assessed on their aggregate land holdings by looking through corporate structures some have created to minimise their liabilities. The SA reforms mirror and are based on existing laws in Victoria and NSW.  This...