关于CGT改革，我给参议院提交的建议

Hillwang

已经提交完了，得到回复了。
建议可以发到这个邮箱。
CGTD.Sen@aph.gov.au

主要在于细节。
希望重新引入指数法，但纳入更多因素：消费者物价指数（CPI）、利率变动和年均边际税率
reintroduce index method but includes more factors : CPI, interest rate change and average annual marginal tax rate

The idea behind the new index method is that: people invested in term deposit instead of property at the first beginning.

新指数方法背后的理念是：假设人们最初投资的是定期存款而不是房地产。



今早才有的念头，肯定不够成熟，希望各位给点意见。

Hillwang

"Index"



Annual Headline Inflation Rates (Year-Ended)

The following table reflects the annual percentage change in the CPI for the December quarter (or December month for 2025) for each year:

Year

Annual CPI Increase (%)

Key Drivers/Notes

2021

3.5%

Initial post-pandemic recovery

2022

7.8%

Peak inflation; significant global supply chain issues

2023

4.1%

Gradual easing from the 2022 peak

2024

2.4%

Significant cooling toward the RBA target range

2025

3.8%

Recent uptick driven by housing (+5.5%) and food (+3.4%)



Historical Average Deposit Rates (2021–2025)

The following table summarizes the average interest rates for bonus savings accounts and representative term deposits:

Year

Average Bonus Savings Rate

Representative Term Deposit Rate

RBA Cash Rate (Year-End)

2021

0.35%

0.25% (Record Low, June)

0.10%

2022

1.37%

0.15% (Record Low, April)

3.10%

2023

4.45%

3.00% – 4.00%

4.35%

2024

4.86%

3.50% – 4.50%

4.35%

2025

4.00% (Oct)

2.90% (Dec)

3.60%

Hillwang

举例
For example:



John purchased investment property 10 2021@ $1M and sold @1.2M in 2026



The new index cost base calculation: (CPI and interest rate see "index" below)



1, CPI cost base:

$1M x 1.078x1.041x1.024x1.038 = $1,192,797



2, Interest rate on cost base:

$1,192,797x1.0137x1.0445x1.0486x1.04 = $1,377,298





The new index cost base is $1,377,298



John sold at $1.2M



He shouldn't pay CGT.





If he sold at $2m then profit will be $622702(&2,000,000-$1,377,298)



3, Average annual marginal tax rate adjustment:

Tax rate on $622702 will reach top rate 45%, however, John held the property for 6 years ( 2021-2026), if he invested in term deposit, he will spread the income in 6 year, so he should use his average annual marginal tax rate to calculate tax for example 30%.

CITYLOOK

把discount 1年改成2年，或者5年

Hillwang

哪位看明白了给说说这样行不行？还有啥需要考虑进来的吗？

Hillwang

这个思路其实试图解决持有房产很多年比如20，30 年和持有刚刚超过12个月税率一致的问题，而且不是拍脑袋编出来的什么25%50%的，是根据客观数据计算的。

我在寻求更好的改进意见

波风鸣城

哥们，定期存款的收入可是一分钱打折都没有。要是参考定期存款，那cgt打折就是0了。

Hillwang

波风鸣城 发表于 2026-2-14 08:31
哥们，定期存款的收入可是一分钱打折都没有。要是参考定期存款，那cgt打折就是0了。 ...

是这个意思，作为CGT折扣的另一种替代计算方法，可以二选一，利用这种方法利用index调增cost base， 就不能再进行50%或者25%的折扣了。
这样当remove折扣以后，购房者可以避免CPI等带来的影响。

xq052b

波风鸣城 发表于 2026-2-14 08:31
哥们，定期存款的收入可是一分钱打折都没有。要是参考定期存款，那cgt打折就是0了。 ...

可是存款没有任何风险的呀

simonhang

说实话，这个是瞎操心。Coalition 还有一点点可能往这个方向考虑一下， 但是从Morrison开始，效率也给忽略了。ALP/Green是铁杆的更不不会考虑这个，他们只考虑是不是政治正确。

inandbr

瞎整，任何一个初级经济学家提的建议都会更好

Hillwang

inandbr 发表于 2026-2-14 12:42
瞎整，任何一个初级经济学家提的建议都会更好

您说具体点？哪位？说了啥？