澳大利亚财政部长Jim Chalmers宣布了联邦政府房产税改革的关键修订内容，以应对外界批评[1]。政府承诺对寡妇和离异人士给予特殊保护，在配偶去世或离婚后获得房产时，仍能享受资本利得税和负扣税优惠[1]。具体而言，因家庭法庭命令或配偶去世而获得的房产将获得豁免保护，但联合拥有的资产转为单一所有权后则不适用此保护[1]。
改革还涵盖其他调整措施。政府将"新房产"的定义期限从12个月延长至24个月[1]，并豁免遗产信托、已故庄园和特殊残障信托分配所得的资本利得[1]。该豁免仅适用于仅在直接持有资产期间为澳大利亚居民的纳税人[1]。政府将接受公众对拟议法律的评论，截止日期为8月21日[1]。
改革公告公布后获得部分支持。独立参议员David Pocock表示："该公告的实质似乎解决了该法案的许多最紧迫的关切"[1]。不过，联盟党代理领导人Jane Hume仍批评这项改革，称其为"寡妇税"，并指责"Labor specifically targeted widows, those who have lost a spouse at a time when they are at their most vulnerable"[1]。
Australia's Treasurer Jim Chalmers has announced key modifications to the federal government's property tax reform following criticism of the original proposal [1]. The revised plan aims to shield widows and divorcees from losing capital gains tax and negative gearing benefits when they acquire property following a spouse's death or divorce [1].
Under the updated framework, property acquired through family court orders or inheritance will retain tax protections, whereas jointly owned assets converted to sole ownership will lose exemptions [1]. The government has also extended the definition of "new property" from 12 months to 24 months, and will exempt capital gains arising from distributions made by estate trusts, deceased estates, and special disability trusts [1]. The exemptions apply only to taxpayers who were Australian residents during the period they directly held the assets [1].
The proposed legislation will be subject to public consultation, with submissions due by August 21 [1]. Independent Senator David Pocock stated that "the substance of this announcement appears to address many of the most pressing concerns with the bill" [1]. However, Coalition deputy leader Jane Hume criticized the measure as a "widow tax," stating that "Labor specifically targeted widows, those who have lost a spouse at a time when they are at their most vulnerable" [1].