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- W208142170 abstract "From 1 July 2012 the Australian Capital Territory (ACT) imposed land tax, in the form ofgeneral rates, on all commercial and residential property in the ACT, including owneroccupied homes, on a progressive basis. Marginal rates of tax are applied on increasedvalues of the land. The ACT is unique in that there is no local government so the ACTgovernment was able to increase its general rates on owner-occupied homes and reduceland tax on investment properties and commercial properties. As a result of thesubsequent increase in government revenue, the ACT has substantially reduced stampduty on real property conveyances with a view to abolishing stamp duty over the next20 years. The ACT government undertook a review of its tax system in 2012 and one ofthe major recommendations was to broaden the land tax base to all principal places ofresidence and to abolish stamp duty on conveyances of real property. This approachfollows the recommendations of the Henry Tax Review. This paper will examine thecurrent approach to the imposition of land tax in the ACT as well as therecommendations on the need to broaden land tax contained in the Henry Tax Review.The conclusion arrived at in the paper is that the ACT approach to the abolition of stampduty and the imposition of a land tax on all property in the ACT should eventually beadopted by all States in Australia and the Northern Territory." @default.
- W208142170 created "2016-06-24" @default.
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- W208142170 date "2013-01-01" @default.
- W208142170 modified "2023-09-27" @default.
- W208142170 title "The Australian Capital Territory has adopted measures to abolish stamp duty and impose a land tax on all real property: will this approach be adopted by other states in Australia?" @default.
- W208142170 hasPublicationYear "2013" @default.
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