Housing industry insights
Advocacy & policy
News & inspiration
Support & guidance
Member perks
Industry insurance
For your business
Apprentices
Building it right
Building materials & products
Managing your business
Managing your safety
Building your business
Other subjects
A rewarding career
Study with us
A job in the industry
Grow with us
Our podcasts
Our initiatives
Get involved
Awards
Awards winners
Industry events
Most popular products
Top categories
For your business
{{propApi.title}}
{{propApi.text}} {{region}} Change location{{propApi.title}}
{{propApi.successMessage}} {{region}} Change location {{propApi.title}}
{{propApi.text}} {{region}} Change location{{propApi.title}}
{{propApi.successMessage}} {{region}} Change locationMember and guest login
Enter your email and password to access secured content, members only resources and discount prices.
Did you become a member online? If not, you will need to activate your account to login.
If you are having problems logging in, please call HIA helpdesk on 1300 650 620 during business hours.
Forgotten password
Need some help?
If you are having problems logging in, please call HIA helpdesk on 1300 650 620 during business hours.
If the email address you have entered is registered, you will receive an email with further instructions.
Become part of the HIA community
Enables quick and easy registration for future events or learning and grants access to expert advice and valuable resources.
Create a guest account
Enter your details below and create a login
Send me exclusive tips, early access to new launches, and special offers. I can change my mind at any time.
By clicking Get started now you agree to the terms and conditions and privacy policy.
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.
Find the latest expert advice, guides and much more!
Was this page helpful?
Draft North Queensland Regional Plan and Infrastructure Plan
HIA considers the Draft North Queensland Regional Plan presents an important opportunity to modernise regional planning settings and move towards a more evidence-based, best-practice regulatory framework.
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.