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Tax on trading stock
HIA's Position statement
Transactions involving land development and builder’s stock should be free of stamp duty.
Background
- Creating a house and land package from raw land (known as a ‘greenfield development’) involves a number of transactions, including the transfer of land on at least two, if not three occasions.
- Apart from stamp duty, a raft of other taxes and charges are required to be paid along the way. These include land tax, GST, various levies and charges that developers are required to pay as financial contributions to local and state government for the provision of infrastructure, such as water, public hospitals, schools, libraries, footbridges and playing fields.
- By the time the final product is sold to the home owner, not only has a significant sum of money been paid to various levels of government in the form of taxes, levies and charges, but these amounts are taken into account when the amount of stamp duty that is payable by the home owner is calculated.
- The way in which the current laws are framed, unlike Goods and Services Tax (where all taxes, fees, levies and charges as declared in the Treasurer's Determination are GST-free), for each of these transactions, stamp duty is assessed on an amount that includes all of those taxes and charges that have been previously paid and then passed on to the next person in the chain.
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Review of health and air monitoring requirements for hazardous chemicals
HIA responded to Safe Work Australia Consultation Paper: Review of health and air monitoring requirements for hazardous chemicals of the model Work Health and Safety laws.
Federal discretionary trust changes smash property industry confidence and investment
Joint statement by the Housing Industry Association (HIA), Master Builders Australia (MBA), the Property Council of Australia (PCA), the Real Estate Institute of Australia (REIA) and the Urban Development Institute of Australia (UDIA).
Minimum tax on discretionary trusts
The Housing Industry Association (HIA) opposes the proposed minimum tax on discretionary trusts and the associated Excluded Election Trust (EET) regime.
Member information: Fuel Surcharges and the Road Transport Order
In April 2026 an order requiring primary and secondary parties in road transport contractual chains to review and adjust transport rates fortnightly to recover increased fuel costs was handed down by the FWC. This requirement switched off automatically in the week ending 5 June 2026, when the weekly average national terminal gate diesel price fell below $2.00 per litre but did not revoke the order. HIA breaks down what this means for your business.
Superannuation Legislation Amendment (Fair Super for Young Workers) Bill 2026
HIA supports fair treatment of young workers and recognises the importance of appropriate superannuation coverage. However, HIA opposes the Bill as drafted due to a number of legal and technical issues, primarily the impact on small business builders. Read more about HIA's submission to the Federal Senate's Economic Legislation Committee here.
Proposed domestic building contracts amendment regulations 2026
Domestic Building Contracts Act 1995 (the Act) and the Domestic Building Regulations have failed to keep pace with changes in home building and reflect cost and payment structures relevant to the previous century.