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    The Australian Experience with Preferential Capital Gains Tax Treatment—Possible Lessons for Canada

    Access Status
    Open access via publisher
    Authors
    Minas, John
    Lim, Y.
    Evans, C.
    Vaillancourt, F
    Date
    2021
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Minas, J. and Lim, Y. and Evans, C. and Vaillancourt, F. 2021. The Australian Experience with Preferential Capital Gains Tax Treatment—Possible Lessons for Canada. Canadian Tax Journal. 69 (4).
    Source Title
    Canadian Tax Journal
    DOI
    https://doi.org/10.32721/ctj.2021.69.4.pf.minas
    ISSN
    0008-5111
    Faculty
    Faculty of Business and Law
    School
    Curtin Law School
    URI
    http://hdl.handle.net/20.500.11937/87591
    Collection
    • Curtin Research Publications
    Abstract

    This article compares the preferential tax treatment of capital gains in Australia and in Canada, with a view to determining whether there are any lessons from the Australian experience that may be of relevance to Canada. The tax treatment of capital gains is similar in the two jurisdictions in that both apply a 50 percent inclusion rate or the equivalent. Several aspects of the taxation of capital gains in Australia might be considered cautionary from the Canadian perspective. The Australian experience indicates that winning support for an increase in the capital gains inclusion rate can prove difficult, as demonstrated by the unsuccessful proposal by the Australian Labor Party, during the 2019 federal election campaign, to effectively raise the inclusion rate to 75 percent.

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