Tax Insights

Speaking at Senate Estimates on 28 October, the same day the ABS reported 4.3% annual inflation, Bullock said: "Housing prices are around 50% higher than they were in early 2020."

Cotality's Home Value Index for September, released on 1 October, shows national values fell 1.1% in the month, the sixth straight decline, and 3.7% over the quarter. The national median value is $899,236, which Cotality says is 5.2% below the March 2026 peak. Combined …

The Reserve Bank's credit aggregates put investor credit growth at 0.32% in August 2026. That is still growth rather than contraction: the stock of investor lending keeps expanding, only far more slowly than before the May Budget.

The 35,000 comes from the Budget papers: about 35,000 fewer dwellings over the next decade compared with no policy change, or about 0.25% of the housing stock. The same estimate projected about 75,000 more owner-occupiers.

Schedule 1 is a new Innovative Business CGT Concession (IBCC), Schedule 2 the R&D rewrite, Schedule 3 venture capital, Schedule 4 monthly PAYG instalments and Schedule 5 the electric car fringe benefits tax (FBT) discount.

The Innovative Business CGT Concession (IBCC) would give eligible founders, employees and investors a 50% CGT discount on equity in innovative start-ups, including early investors with a low or zero cost base. It sits in Schedule 1 of the Treasury Laws Amendment (Tax Reform …

The R&D changes sit in Schedule 2 of the Treasury Laws Amendment (Tax Reform No. 4) Bill 2026, introduced by Treasurer Jim Chalmers on 27 October. It is a bill, not law, and the changes would apply from 1 July 2028.