Legislation Updates
The latest Australian property tax legislation changes and what they mean for investors and depreciation claims.
11 expert articles in this category, written by Koste's Chartered Quantity Surveyors.
What Are the New Disclosure Requirements for Property Developers?
Australian property developers must comply with new disclosure requirements to ensure transparency and fairness in property transactions. Th…
Updated ATO Ruling on Repairs vs Improvements Explained
The ATO distinguishes repairs from improvements based on the nature of the work. Repairs restore an asset's condition and are deductible imm…
What Are the Changes to the Instant Asset Write-Off Threshold?
The instant asset write-off threshold has seen various changes, most recently under the Temporary Full Expensing measure, allowing businesse…
What is the Victorian Windfall Gains Tax and Who is Affected?
The Victorian Windfall Gains Tax (WGT) applies to landowners who experience a significant increase in land value due to rezoning decisions. …
What Are the Recent Land Tax Changes Across Australian States?
Recent land tax changes across Australian states vary, with significant updates in NSW, VIC, and QLD affecting thresholds and rates. Investo…
What is the National Rental Affordability Scheme (NRAS)?
The National Rental Affordability Scheme (NRAS) is an Australian initiative aimed at increasing affordable rental housing by offering financ…
What is the Housing Australia Future Fund?
The Housing Australia Future Fund is a government initiative aimed at increasing affordable housing supply. It provides funding for social a…
What Are the Recent Changes to Stamp Duty in Australia?
Stamp duty changes in Australia vary by state and often involve adjustments to thresholds, rates, and exemptions. Recent changes include NSW…
What Are the Negative Gearing Changes in Australia? (Now Law)
Negative gearing in Australia is now law: from 1 July 2027 deductions are limited for certain property investors who acquire established res…
What Are the Recent ATO Focus Areas for Property Investors?
The ATO currently focuses on rental income accuracy, correct deductions for repairs and improvements, compliance with depreciation rules und…
What is the Foreign Resident Capital Gains Withholding Rate?
The Foreign Resident Capital Gains Withholding (FRCGW) rate is currently set at 12.5% for sales of Australian property interests over $750,0…
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