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How Australia’s new negative gearing rules might accidentally favour some property investors

By Fei Gao, Lecturer in Taxation, Discipline of Accounting, Governance & Regulation, The University of Sydney, University of Sydney
Richard Krever, Professor of Tax Law, The University of Western Australia
For the best part of a century, Australian property investors have enjoyed a generous tax arrangement found in few other countries: the infamous “negative gearing”.

Now, sweeping reforms to limit negative gearing to new builds and also change the way capital gains are taxed have become…The Conversation


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