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Tinkering with the capital gains tax discount isn’t enough. Here’s why it needs to go

  • Written by: Chris Evans, Emeritus Professor, School of Accounting, Auditing and Taxation, UNSW Sydney
Tinkering with the capital gains tax discount isn’t enough. Here’s why it needs to goTroy Mortier/Unsplash

It looks increasingly likely Treasurer Jim Chalmers will make changes to the capital gains tax (CGT) discount in the federal budget in May.

Under the current system, a person who has held an asset for at least 12 months receives a 50% reduction in the capital gains tax bill they would otherwise pay when they sell the asset,...

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In July 2026, Group 2 entities, the second cohort of Australian businesses, began their first reporting period under the mandatory climate disclosur...

Permanent $20,000 Instant Asset Write-Off Gives Small Businesses Greater Planning Certainty

The Federal Government’s decision to permanently legislate the $20,000 instant asset write-off will give eligible small businesses greater certainty...