The request seeks budget analysis on the revenue forgone in relation to the cost of negative gearing (NG) and the capital gains tax (CGT) discount. There are 2 components to this request:

The request seeks budget analysis on the revenue forgone in relation to the cost of negative gearing (NG) and the capital gains tax (CGT) discount. There are 2 components to this request:

The request seeks budget analysis on the revenue forgone in relation to the cost of negative gearing (NG) and the capital gains tax (CGT) discount. There are 2 components to this request:

The request seeks budget analysis on the revenue forgone in relation to the cost of negative gearing (NG) and the capital gains tax (CGT) discount. There are 2 components to this request:

The request seeks budget analysis on the revenue forgone in relation to the cost of negative gearing (NG) and the capital gains tax (CGT) discount. There are 2 components to this request:

The request seeks budget analysis on the revenue forgone in relation to the cost of negative gearing (NG) and the capital gains tax (CGT) discount. There are 2 components to this request:

The request seeks budget analysis on the revenue forgone in relation to the cost of negative gearing (NG) and the capital gains tax (CGT) discount. There are 2 components to this request:

The proposal would remove the exemption under section 128F of the Income Tax Assessment Act 1936 to pay withholding tax on interest paid to a foreign resident through a debenture or a ‘debt interest’. This results in a 10% withholding tax rate to interest payments to foreign resident lenders.

The proposal would be ongoing and commence on 1 July 2025.

The proposal would remove the exemption under section 128F of the Income Tax Assessment Act 1936 to pay withholding tax on interest paid to a foreign resident through a debenture or a ‘debt interest’. This results in a 10% withholding tax rate to interest payments to foreign resident lenders.

The proposal would be ongoing and commence on 1 July 2025.

The proposal would remove the exemption under section 128F of the Income Tax Assessment Act 1936 to pay withholding tax on interest paid to a foreign resident through a debenture or a ‘debt interest’. This results in a 10% withholding tax rate to interest payments to foreign resident lenders.

The proposal would be ongoing and commence on 1 July 2025.