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|Title:||Are changes to negative gearing in Australia imminent?|
|Citation:||Australian Tax Law Bulletin, 2015; 2(9-10):195-199|
|Sylvia Villios, Michael Blissenden, Paul Kenny|
|Abstract:||Negative gearing on levered investments is one of Australia’s most prevalent tax shelters and has been the focal point of an ongoing and heated debate.1 While negative gearing is most commonly used in property,2 there is no limit on deductions from investments across a range of asset classes, such as bonds,3 managed funds, agriculture, real property or shares.4 This article will consider negative gearing concessions for investment in residential property, the arguments in favour of the abolition of negative gearing centered at the heart of the negative gearing debate, possible reform options and barriers to achieving reform.|
|Keywords:||Residential real estate; real estate investment; taxation; law and legislation|
|Rights:||Copyright status unknown|
|Appears in Collections:||Aurora harvest 8|
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