{{ propApi.closeIcon }}
Our industry
Our industry $vuetify.icons.faArrowRight
Economic research & forecasting Economics Housing outlook Tailored market research Economic reports & data Inspiring Australia's building professionals Business & digital Products & innovation Projects HOUSING Online The only place to get your industry news Media releases Member alerts Submissions See all
Business support
Business support $vuetify.icons.faArrowRight
Become an apprentice host Hire an apprentice Why host a HIA apprentice? Apprentice partner program Builder & manufacturer program Industry insurance Construction legal expenses insurance Construction works insurance Home warranty insurance Tradies & tool insurance Planning & safety solutions Building & planning services How can safety solutions help you? Independent site inspections Solutions for your business Contracts Online HIA Tradepass HIA SafeScan Advertise jobs Trusted support & guidance Contracts & compliance support Professional services Industrial relations Member savings Toyota vehicles Fuel savings Handy pay See all
Resources & advice
Resources & advice $vuetify.icons.faArrowRight
Building it right Building codes Australian standards Getting it right on site See all Building materials & products Concrete, bricks & walls Getting products approved Use the right products for the job See all Managing your business Dealing with contracts Handling disputes Managing your employees See all Managing your safety Falls from heights Safety rules Working with silica See all Building your business Growing your business Maintaining your business See all Other subjects COVID-19 Getting approval to build Sustainable homes See all
Careers & learning
Careers & learning $vuetify.icons.faArrowRight
A rewarding career Become an apprentice Apprenticeships on offer Frequently asked questions Study with us Find a course to suit you Qualification courses Learning on demand A job in the industry Get your builder's licence Continuing Professional Development (CPD) Find jobs
HIA community
HIA community $vuetify.icons.faArrowRight
Join HIA Sign me up How do I become a member? What's in it for me? Mates rates Get involved Become an award judge Join a committee Partner with us Our initiatives HIA Building Women GreenSmart Kitchen, bathroom and design hub Get to know us Our members Our people Our partners Support for you Charitable Foundation Mental health program
Awards & events
Awards & events $vuetify.icons.faArrowRight
Awards Awards program People & Business Awards GreenSmart Australian Housing Awards Awards winners Regional Award winners Australian Housing Award winners 2023 Australian Home of the Year Enter online Industry events Events in the next month Economic outlook National Conference Events calendar
HIA products
HIA products $vuetify.icons.faArrowRight
Shop @ HIA Digital Australian Standards Contracts Online Shipping & delivery Purchasing T&Cs See all Products Purchase NCC 2022 Building codes & standards Economic reports Hard copy contracts Guides & manuals
About Contact Newsroom
$vuetify.icons.faMapMarker Set my location Use the field below to update your location
Change location
{{propApi.text}} {{region}} Change location
{{propApi.successMessage}} {{region}} Change location

$vuetify.icons.faPhone1300 650 620

Taxation and tax on housing

This policy describes HIA's approach to reforming taxation on housing including changes to the Goods and Services Tax, removal of stamp duty and payroll taxes and replacement with a broad based land tax.

HIA’s Position Statement

  1. HIA continues to advocate a restructuring of the GST so that (effectively) new housing construction is exempt.
  2. HIA opposes any increase to the GST rate unless new house construction is exempt.
  3. HIA advocates that the application of GST to new housing construction and existing housing is similar.
  4. HIA continues to advocate the removal of inefficient and inequitable taxes such as stamp duty and payroll tax on new housing construction.
  5. HIA advocates the replacement of stamp duty applied to new housing construction and payroll taxes with broad based community taxes.
  6. 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.


  • 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.

Policy endorsed by HIA National Policy Congress: May 2015; Re-endorsed 2020.

Share with your network:
More articles on:
{{ tag.label }} {{ tag.label }} $vuetify.icons.faTimes
Find the latest expert advice, guides and much more!
HIA Advocacy
View all $vuetify.icons.faArrowRight
27 Feb
EIE: Changes to create low-and mid-rise housing - NSW

HIA commented on the Explanation of Intended Effect (EIE) which outlines proposed changes to encourage more low-rise and mid-rise housing (December 2023).

22 Feb
Inquiry into the Help to Buy Bill and Help to Buy Consequential Provisions Bill 2023

HIA provided a submission into the Help to Buy Bill 2023 and the Help to Buy (Consequential Provisions) Bill 2023, herein referred to as the Help to Buy Bills.

22 Feb
2024-2025 Northern Territory Pre-Budget Submission

HIA submitted the Northern Territory pre-budget submission to the NT Chief Minister.

21 Feb
Future of local government review

On 20 January 2024 HIA made a submission to the Tasmanian Government on the Future of Local Government Final Report.

20 Feb
Proposed amendments to the Directors Determinations on bushfire hazard areas

On 19 January 2024 HIA made a submission to the Tasmanian Government on proposed amendments to the Director's Determinations on bushfire hazard areas.

16 Feb
Professional Indemnity Insurance Options Paper for Change - NSW

HIA takes this opportunity to respond to the ‘Options for Change’ paper on ‘Professional Indemnity Insurance in the Building and Construction Industry’ (Paper) issued by the Department of Customer Service (DCS) in November 2023.