For decades, Australia’s housing tax system has fuelled speculative investment in existing homes, inflated prices, widened inequality, and diverted public revenue away from urgent housing needs.
ACT Shelter has long advocated for reform of these tax settings. We support a housing system that prioritises homes for people rather than tax-driven speculation.
The Federal Government’s 2026 reforms to negative gearing and the Capital Gains Tax (CGT) discount represent the most significant improvement to Australia’s housing tax settings in a generation. While they are not a complete solution to the housing crisis, they are an important structural reform that will help rebalance incentives and improve housing affordability over time.
This page brings together ACT Shelter’s recent publications and commentary on federal housing tax reform, together with links to the related publications of National Shelter and other sector organisations.
ACT SHELTER PUBLICATIONS/RESOURCES
Submission to Senate Economics Committee Inquiry into Bill to reform to capital gains tax and negative gearing
ACT Shelter has urged the Senate to pass the Federal Government’s negative gearing and capital gains tax reforms, describing them as the most significant improvement to Australia’s housing tax settings in a generation. The reforms would reduce incentives for speculative investment in existing housing, support a fairer tax system, and help create a more affordable and sustainable housing system.
Opinion: A test of political courage on housing tax reform
Following the Senate inquiry into the CGT Discount, ACT Shelter argues the Albanese Government has a rare opportunity to tackle a key driver of Australia’s housing crisis. This op-ed, published in Region Canberra, makes the case for meaningful reform of the CGT discount and negative gearing, with revenue reinvested in social housing to improve affordability, reduce inequality, and rebalance the housing system toward homes rather than speculation.
Select Committee on the Operation of the Capital Gains Tax Submission
ACT Shelter’s submission to the Parliamentary inquiry into the Capital Gains Tax (CGT) Discount argues that the CGT Discount and negative gearing are worsening housing affordability, increasing inequality, and encouraging speculative investment in existing housing. The submission calls for a staged reduction in the CGT discount and reforms to negative gearing, with revenue reinvested in social and affordable housing to support a fairer housing system.
FURTHER LINKS TO OTHER SUBMISSIONS, REPORTS & RESOURCES
- National Shelter’s Submission to the Inquiry into the Operation of the Capital Gains Tax Discount: Reforming Capital Gains Tax for housing justice and intergenerational equity (December 2025)
- ‘Parliament should back housing tax reforms, say community and housing sector peaks’, Joint media release from ACOSS, Everybody’s Home and National Shelter (22 May 2026)
- National Shelter’s media release on reform the CGT discount (19 March 2026)
- ACOSS Report: The Unfair distribution of CGT discount by electorate (March 2026)
- ACOSS Briefing Note: Curb tax breaks. Build social homes. Fix housing affordability (February 2026)
- ACOSS Briefing Note: Boost social housing & curb property investor tax breaks (January 2026)
- ACOSS Report: Homes for living, not wealth creation: Tax and expenditure reforms to improve housing affordability and equity (March 2025)