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Investment tax

October

Treasurer Jim Chalmers says taxpayer money being used to develop poker machines is “problematic”.

Chalmers flags crackdown on tax refunds for pokie makers

ASX-listed poker machine giant Aristocrat had a research and development budget of $22.1 million in 2021-22, according to the ATO data released earlier this month.

  • Ronald Mizen

June

There are several things to consider when choosing the best investment structure to grow wealth.

Which investment vehicle is best to build wealth?

Super, trusts and investment companies all have their pros and cons. The decision on which to use often comes down to tax.

  • Ben Smythe

November 2023

Renovators might get a big tax bill when they sell.

Property renovators could be taxed up to 47pc under new rules

A tribunal decision that a transaction was commercial opens the gates to deals losing CGT discounts and some main residence strategies attracting the top rate.

  • Updated
  • Duncan Hughes

October 2023

AFR

Labor changes helping to ‘end super’s reign’ as top wealth builder

Financial advisers claim many investors are for the first time considering alternatives to superannuation.

  • Duncan Hughes

December 2022

Anne-Marie Tassoni of Cameron Harrison highlights the importance of comprehensive documentation regarding family trusts.

ATO turns screws on bogus payments by family trusts

Members of more than 928,000 trusts with assets totalling nearly $2.2 trillion will come under closer scrutiny.

  • Duncan Hughes
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February 2022

John Howard and Peter Costello delivered the GST more than two decades ago. It was the last system-level tax reform in Australia.

Everyone is in a tax reform huddle, except the politicians

Politicians know the tax system urgently needs reform. But where is the leader who will stand up and say so?

  • Robert Breunig

November 2021

Elon Musk is by far the richest man in the world. Affordability is not the issue.

Musk’s option exercise would be a rare moment of tax accountability

The idea the Tesla founder might pay even a modest amount of his huge bill would be a small victory for those alarmed by America’s wealth polarisation.

  • The Lex Column

June 2021

Ben Dear, CEO of London-based Osmosis Investment Management, says ESG investing is about more than just excluding energy and utility stocks.

ESG investing isn’t just about cutting fossil fuels

Decarbonising a portfolio requires a more sophisticated approach to deliver the same ‘look and feel’ with similar risk.

  • Updated
  • Ben Potter

February 2021

Pacific Smiles CEO Phil McKenzie is betting on growth and is increasing capex plans.

Investment plans in the balance, but some are optimistic

ASX-listed companies have tightened their investment plans in favour of better short-term shareholder returns.

  • Matthew Cranston and Vesna Poljak

October 2020

The tax cuts ease bracket creep but offer nothing more.

Tax cuts fail to deliver the incentive they could have

It is the still far-off stage three tax cuts that reduce marginal rates and create the elixir of real incentive.

  • Robert Carling

August 2020

Young people are rushing to access their superannuation for a second time.

Young to bear brunt of $100b hit from early super scheme

Young and low-paid workers will comprise the bulk of a $100 billion shortfall in retirement savings resulting from the government's early release super scheme.

  • Ronald Mizen

June 2020

Treasurer Josh Frydenberg in his office at Parliament House in Canberra.

It's time to super charge the economy

Business as usual is not an option after the pandemic, says Treasurer Josh Frydenberg. But just how do you get business investment and the economy back on a growth trajectory?

  • Matthew Cranston

April 2020

Zip co co-founders Larry Diamond and  Peter Gray say the government's SME loan guarantees should be extended to the "buy now, pay later" sector.

Banks are using crisis to expand market share: Zip

The buy now, pay later provider says access to cheap or government-backed loans will let it compete with banks and offer customers leniency.

  • Updated
  • James Eyers

March 2020

The federal government could block movements around the country.

PM hints at investment allowance as stimulus plans grow

Scott Morrison has hinted strongly that investment tax breaks for business will form part the coronavirus stimulus package.

  • Phillip Coorey

February 2020

Mining investment is expected to pick up significantly next financial year.

Business investment plunges, risking GDP growth

Capital expenditure plummeted 2.8 per cent in the December quarter, much worse than any economist expected.

  • Matthew Cranston
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Economists expect more growth in capital expenditure in the mining sector than in the non-mining sector.

Miners to the rescue as others cut business investment

Economists believe the first estimate of business spending plans for the 2021 financial year will be shallow.

  • Matthew Cranston

January 2020

Innes Willox, chief executive of the Australian Industry Group:  "There is a need for timely action to promote business investment."

CEOs won't take risks and invest, citing lack of consumer demand

More chief executives will go on a technology and capital investment strike this year than in any year since 2015.

  • Matthew Cranston

September 2019

Is an investment allowance a good substitute for company tax cuts?

Strong case for an investment allowance

The national accounts show private investment slumping. We need a policy that will get more projects over the line.

  • Jennifer Westacott
Professor Ross Garnaut wants the government to consider a corporate cash flow tax to boost investment.

Tax business cash flow to lift investment

A business cash flow tax offering an immediate full deduction for corporate expenditure should be pursued by Treasurer Josh Frydenberg to create a "powerful" incentive to invest and protect the economy against recession, says economist Ross Garnaut.

  • John Kehoe

August 2019

An automated port terminal at Port Botany, where machines load vast volumes of goods onto ships without touching human hands.

Business investment falls, outlook flat

Corporate Australia's capital spending this financial year is estimated to come in at $113 billion, inline with market expectations, but at such a level and accounting for the usual differences in estimates, there is likely to be no growth this year.

  • Matthew Cranston

Original URL: https://www.afr.com/topic/investment-tax-1mpy