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Next week's budget will feature changes to the capital gains tax, negative gearing and the taxation of trust funds. Several government sources have confirmed the trio of tax reforms will form the centrepiece of a budget targeted squarely at young voters. ABC’s political reporter, Evelyn Manfield, has more from Parliament House.

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00:01The Federal Government says it wants to improve fairness between generations, and we've heard
00:06the Prime Minister and the Treasurer talk a lot about that over recent weeks.
00:11They're really leaning into this issue of young Australians finding it nearly impossible
00:16to get into the housing market, and certainly when we do speak to people right around the
00:21country, you know, we hear stories about people just giving up hope on being able to save
00:26what they need for a deposit or being able to service the loans.
00:29They go to inspections, they're outbid by other investors, or, you know, there are dozens
00:35of other people at auctions and things like that.
00:37So you hear those stories all the time.
00:39The government says that problem has gotten worse over recent years, and it wants to use
00:44this budget to improve equity between the generations.
00:49And so what we can report this morning is that in next Tuesday's budget, there will be changes
00:54to negative gearing and the capital gains tax discount, because the way they're saying
00:59set at the moment is they really do provide incentives to investors.
01:04So it seems by moving on this, the government is trying to improve, I guess, the chance of
01:11a first home buyer to be able to compete with investors.
01:14But look, especially on negative gearing, it would amount to a broken promise for the Prime
01:19Minister.
01:20He did rule that out during the election campaign last year.
01:24So we're really starting to see that messaging changing.
01:27The Treasurer yesterday was asked about this.
01:29He said the best way to build trust is by making the right decision at the right time.
01:35But as expected, the opposition is quick to criticise this.
01:39We heard from Jonathan Duniam this morning saying it will really undercut trust.
01:44And also pointing out that by taking away some of these incentives for investors, it could
01:50end up hurting the rental market.
01:52Now, some of the finer details about the changes to negative gearing trust capital gains, they
01:58will be part of the budget next week, you know, such as if there's carve-outs and things
02:02like that.
02:02So there still is more detail to come in this space, Gemma.
02:05And Evelyn, the government has announced that it is winding back the popular fringe benefits
02:09tax exemption for electric vehicles.
02:11How will that work?
02:13Yeah, essentially this is a tax benefit to people who buy a car through a novated lease,
02:20so through like a salary sacrificing package through their workplace.
02:23But what's happened here is it's become so popular that it's costing the government so
02:28much more than it expected, 10 times more than it was forecast.
02:33So the government is looking to progressively wind that back.
02:37It'll begin not till April next year.
02:40And first off, cars that are above $75,000, not cars that are sort of tagged as luxury,
02:47they're different.
02:48But EVs I'm talking about here above $75,000, they won't get as generous a tax benefit.
02:55And then after two years' time, so once we get to 2029, it'll be all cars in that EV space,
03:03again, through the novated lease, through the salary sacrificing.
03:07So Energy Minister Chris Bowen says that he doesn't expect it will, you know, really take
03:12a big hit on electric vehicle purchases.
03:14He still wants that to continue, but he says this is a sensible measure to sort of keep
03:19those incentives on the table to try and get more people to buy EVs.
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