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Latest Legislative Developments In Property

The Tax Institute

This paper explains several recent legislative changes that affect real property:

  • operation of the foreign resident capital gains withholding (FRCGW) rules;

  • rules for residential rental properties;

  • operation of the ‘GST at settlement’ rules;

  • restrictions on deducting costs of holding vacant land; and

  • changes to the main residence exemption for foreign residents.

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