It’s a much-maligned tax concession that has come into sharp focus this week as the narrative ramps up around capital gains taxes and negative gearing. 

Ahead of Federal Treasurer Jim Chalmers’ Economic Reform Roundtable next month, the tax has become a lightning rod for both political manoeuvring and housing supply policy work. 

Recently, the McKell Institute published a think-piece calling for bigger tax incentives for investors contributing to new apartment supply.