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Taxation and tax on housing
HIA’s Position statement
- HIA continues to advocate a restructuring of the GST so that (effectively) new housing construction is exempt.
- HIA opposes any increase to the GST rate unless new house construction is exempt.
- HIA advocates that the application of GST to new housing construction and existing housing is similar.
- HIA continues to advocate the removal of inefficient and inequitable taxes such as stamp duty and payroll tax on new housing construction.
- HIA advocates the replacement of stamp duty applied to new housing construction and payroll taxes with broad based community taxes.
- HIA advocates that in any substitution of stamp duty with other taxes, a transitional arrangement apply so as not to disadvantage those who have already paid stamp duty.
Background
- With high structural budget deficits and an ageing population, Australia is faced with an urgent need for economic reform. This is occurring with the backdrop of disconnect between the constitutional responsibility of the various levels of government for service delivery and the capacity to efficiently raise revenue.
- There is a significant risk that in the absence of progress on economic reform, Australia will experience declines in real per person income and subsequent erosion in our standard of living.
- Central to this reform process is the need to address the inequitable and inefficient burden of taxation on housing.
- Shelter is a staple of life. Without appropriate shelter, individuals are unable to participate in the economy and society to their full potential. However, housing affordability challenges are impacting increasing numbers of individuals and families. One of the major problems is the level of taxation on housing.
- Research commissioned by HIA demonstrates that up to 44 per cent of the final price of a capital city house and land package can be taxes and levies that are charged by the various levels of government.
- Reform of the Australian taxation system must consider the impact on housing supply and affordability.
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State-wide Flood Hazard Code Amendment
HIA commented on the proposed State-wide Flood Hazard Code Amendment and welcomes the significant reduction in the application of the Hazards (Flooding – Evidence Required) Overlay through improved flood studies and more detailed mapping.
Minimum tax on discretionary trusts discussion paper
HIA took the following broad position on the Australian Government’s minimum tax on discretionary trusts consultation paper: if Treasury's own analysis concludes these tax measures increase the cost of doing business and require separate policies to offset their effects and offer restructuring relief, it is difficult to justify the objective of implementing this high minimum tax rate on discretionary trusts.
EIE – Standard and model conditions of consent
HIA commented on the Explanation of Intended Effect for Standard and model conditions of consent (the EIE). It is understood the EIE explains the proposed amendments to State Environmental Planning Policy 2021 that will give effect to consistent conditions of consent for residential development across the state.
Improving development assessment – Discussion paper
HIA supports the measures proposed in the discussion paper to enable consent authorities to assess development applications (DAs) more efficiently and consistently, and to reduce the escalating requests for further information from applicants.
Statutory Review of Industrial Manslaughter Offence
HIA provided feedback in response to the statutory review of the industrial manslaughter provisions that were introduced to the Work Health and Safety Act (2011) (WHS Act) in 2024.
QLD Building & Construction Code – Counsel Assisting's further submissions and draft implementation guidelines
HIA has provided a further response in relation to the Commission of Inquiry into the CFMEU and Misconduct in the Construction Industry and the proposed draft Qld Building Code of Practice and introduction of an Independent Regulator.