Developers and apartment buyers have a narrowing window of opportunity before Brisbane's Olympic infrastructure pipeline begins competing directly with residential construction, pushing up costs, tightening labour supply and making new projects increasingly difficult to deliver.

While Brisbane's apartment market continues to benefit from strong population growth and limited housing supply, industry research suggests the years leading up to 2027 could prove to be the most important period for developers looking to secure builders and buyers hoping to purchase before the next wave of price increases.

A new Colliers report, Brisbane 2032 Olympic and Paralympic Games: Creating Solutions, highlights the scale of the challenge. While thousands of new homes are planned across South East Queensland, the Brisbane Olympic Athletes Village alone will deliver more than 10,500 beds during the Games before being converted into around 1,750 to 2,000 apartments. Equivalent to almost two years of typical inner-city apartment supply, the project will also absorb a significant share of the construction workforce and building materials.

The broader construction pipeline paints an even clearer picture.

Construction Skills Queensland's Horizon 2032 report forecasts Queensland's annual construction pipeline will average $69 billion over the coming years before peaking at $75 billion in 2027-28. Demand for construction workers is expected to increase by 17 per cent to almost 150,000 people, with the industry facing an annual shortfall of around 19,000 workers that could blow out to as many as 35,000 during the peak construction period.

The Olympic venues, athletes village and supporting infrastructure will account for billions of dollars worth of work across South East Queensland through to 2032, creating intense competition for labour at a time when Australia's residential construction sector is already under pressure.

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Colliers Queensland Residential Director Andrew Scriven said the convergence of these projects is creating a clear window of opportunity for both developers and buyers.

"From 2027 onwards, the market will shift dramatically," Scriven said.

"Labour will increasingly be locked into government-led infrastructure and Olympic projects, which means private residential developments will face higher costs and tighter margins. The developers who move now are the ones most likely to get projects off the ground."

Scriven said the same dynamic would also affect buyers, with fewer apartment projects expected to launch once construction capacity tightens.

"If you're looking to change your lifestyle over the next five years, now is your window of opportunity to buy."

[smartcode_project:default project_id=150713 project_image_fid=373827]

Developers are already positioning themselves ahead of that window.

Following the success of Monarch at Toowong, Consolidated Properties is preparing to launch two new Brisbane apartment projects in the second half of 2026. They include <a href="https://www.apartments.com.au/new-apartments/gloriette-30-bedivere-street-yeerongpilly-qld-4105">Gloriette</a> at Yeerongpilly Green, a 25-storey tower within one of Brisbane's key Olympic precincts, and <a href="https://www.apartments.com.au/new-apartments/castile-47-skyring-terrace-newstead-qld-4006">Castile</a>, a recently approved 25-storey riverfront development at 47 Skyring Terrace in Newstead.

Hutchinson Builders will deliver both projects, with early works already underway at Yeerongpilly and Newstead expected to commence later this year.

The timing comes as Brisbane's fundamentals continue to strengthen, with strong interstate migration, population growth and vacancy rates remaining below 1.5 per cent.

Colliers Queensland researcher Pragya Sharma said Greater Brisbane is forecast to require around 40,000 new apartments between 2021 and 2031.

"There's a real mismatch emerging between when housing is needed and when it will be feasible to build," Sharma said.

"As a result, the period leading up to 2027 presents a key window of opportunity for developers to secure approvals, funding and construction capacity, while buyers will have greater choice before supply constraints intensify."

Colliers research outlines a critical pre-2027 window to start residential projects before labour squeeze: now is the time to buy

Joel Robinson

Developers, buyers on watch in South East Queensland ahead of construction crunch: Colliers

It's taken less than nine months for developer Sherpa Property Group to sell out all 51 apartments in its <a href="https://www.apartments.com.au/new-apartments/flourish-oasis-palm-beach-7-9-sixth-avenue-palm-beach-qld-4221">Flourish Oasis</a> development in <a href="https://www.apartments.com.au/developments/palm-beach-qld-4221">Palm Beach</a>, over a year before its anticipated completion.

&nbsp;

Located at 7-9 Sixth Avenue, the $67 million development has resonated strongly with both local owner-occupiers and downsizers seeking high-quality apartments within walking distance of the beach, dining precincts and everyday amenities.

[smartcode_project:default project_id=151449 project_image_fid=357458]

Christie Leet, Founder of <a href="https://www.apartments.com.au/developers/sherpa-property-group">Sherpa Group</a>, said the sell-out reflected both the strength of the Palm Beach market and the success of Sherpa's community-first approach to development.

"The sell-out of Oasis is a fantastic outcome and reinforces the strong demand we're seeing for thoughtfully designed apartments in lifestyle locations," Leet said.

"From the outset, our vision was to create a development that genuinely enhanced the Palm Beach community while providing residents with exceptional homes and wellness-focused amenities.

"We've been incredibly encouraged by the level of local support throughout the campaign, 72.5 per cent of buyers are locals, with a significant proportion of purchasers choosing Oasis as their future home rather than an investment."

[smartcode_project:default project_id=151449 project_image_fid=357463]

Construction is now progressing following development approval, with trusted builder LPS Group delivering the project and completion anticipated in Q3 2027.

Oasis forms part of Sherpa Group's successful Flourish collection, which has become recognised for its focus on wellness, community and elevated coastal living.

[smartcode_project:default project_id=151449 project_image_fid=357469]

Residents will have private access to a rooftop amenity space featuring a pool, gym, sauna, steam room, hot and cold plunge pools, spa and barbecue facilities.

"The success of Oasis demonstrates that buyers continue to prioritise quality, location and lifestyle," Leet said.

"We are proud to have delivered a project that has resonated so strongly with the market and look forward to bringing Oasis to life for our future residents."

Sherpa recently launched <a href="https://www.apartments.com.au/new-apartments/flourish-soleira-palm-beach-1150-1160-gold-coast-highway-palm-beach-qld-4221">Flourish Soleira</a>, its third instalment of the Flourish brand in Palm Beach following Flourish Oasis and <a href="https://www.apartments.com.au/new-apartments/amargo-6-12-sixth-avenue-palm-beach-qld-4221">Flourish Amargo</a>.

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Sherpa sells out Flourish Oasis in booming Palm Beach

Urban Property Group's <a href="https://www.apartments.com.au/new-apartments/la-vera-macquarie-park-94-talavera-road-macquarie-park-nsw-2113">La Vera</a> is leading the next phase of Macquarie Park's residential evolution, with the new apartment development set to become the first of several new apartment projects in the precinct to complete.

The 169-apartment building has now topped out ahead of its scheduled completion in the third quarter of 2026, as new residential investment continues to reshape one of Sydney's largest employment hubs into a true mixed-use precinct.

[smartcode_project:default project_id=134951 project_image_fid=368645]

Cox Architecture has designed La Vera to capture the best of its unique positioning on Talavera Road, orienting the building towards Lane Cove National Park.&nbsp;The building features a sculpted northern façade with flowing curves inspired by the surrounding landscape, while its city-facing elevation adopts a more structured architectural expression to maximise skyline views.

"The vision for the project was to conceive a building that adopted an organic and curvilinear form to the northern portion that faces the Lane Cove National Park," <a href="https://www.apartments.com.au/architects/cox-architecture">Cox Architecture</a> Director Felipe Miranda said.

"The residents that reside in the northern portion of the building benefit by having beautifully crafted curved balconies that speak to the natural context and heighten the relationship of their internal living spaces to the external balconies."

[smartcode_project:default project_id=134951 project_image_fid=358802]

La Vera offers a diverse mix of one, two, three, and four-bedroom configurations, with prices currently starting from $740,000. Buyers so far have been a mix of Sydney-based investors,&nbsp;metro commuters, owner-occupiers and downsizers from surrounding North Shore suburbs.

Both investors and owner-occupiers have been drawn to La Vera's proximity to Macquarie University, Macquarie University Hospital, Macquarie Centre and the Sydney Metro, infrastructure that supports both strong rental demand and a convenient lifestyle for residents.

The apartments feature full-height glazing, timber flooring throughout living areas, stone kitchen benchtops, SMEG appliances, floor-to-ceiling bathroom tiling and ducted air conditioning.

Residents will have access to a rooftop recreation level featuring a swimming pool, sauna, barbecue facilities and landscaped relaxation areas, complemented by additional communal space at ground level. Many apartments enjoy uninterrupted views across Lane Cove National Park, reinforcing the project's connection to its natural setting.

[smartcode_project:default project_id=134951 project_image_fid=364551]

<a href="https://www.apartments.com.au/developers/urban-property-group">Urban Property Group</a>, a family-owned developer and builder with nearly four decades of experience, holds a 4.5-star iCIRT rating and was Australia's first developer to introduce 10-Year Latent Defects Insurance (LDI). La Vera is the first apartment development in <a href="https://www.apartments.com.au/developments/macquarie-park-nsw-2113">Macquarie Park</a> approved to offer the additional insurance protection, alongside a five-year warranty on SMEG appliances.

Urban Property Group CEO Patrick Elias said the additional protection reflects changing buyer expectations in the off the plan market.

"Consumers are a lot more weary and a lot more concerned in buying off the plan than they ever have been. Having LDI is a tool to portray the confidence that we have in our product, and a confidence we want buyers to share," Elias said.

Following completion of the building later this year, buyers will move into their apartments well before Christmas.

[smartcode_project_cta:default project_id=134951]

La Vera closes in on completion as Macquarie Park continues residential transformation

Brisbane developer Red &amp; Co's decision to include dual key apartments in its debut Gold Coast apartment development, <a href="https://www.apartments.com.au/new-apartments/como-varsity-lakes-22-lake-street-varsity-lakes-qld-4227">COMO Varsity Lakes</a>, is proving to be one of the project's biggest drawcards, with buyers quickly snapping up the flexible residences.

More than half of the project's 36 dual key apartments have already sold, helping drive COMO beyond the 50 per cent sold mark within the first month of launch.

The strong response highlights growing demand for apartment designs that can adapt to changing lifestyles, with buyers increasingly looking for homes that accommodate multi-generational living, provide rental income opportunities or simply offer greater flexibility over time.

Located on the shores of Lake Orr, COMO will deliver 156 apartments across 16 levels, with the dual-key residences forming a limited release within the broader development.

Each combines a primary two-bedroom apartment with a fully self-contained studio on a single title, connected by a shared foyer and lockable internal door. The design allows owners to house ageing parents, adult children or guests while maintaining privacy, or lease the secondary residence to generate additional income.

Just 17 of the original 36 dual key apartments remain available.

[smartcode_project:default project_id=135546 project_image_fid=367096]

The innovative configuration combines two fully self-contained residences on a single title, typically comprising a primary two-bedroom apartment alongside a separate studio residence, connected via a shared foyer and lockable internal door.&nbsp;

The model is proving particularly attractive to owner occupiers navigating changing family dynamics and the realities of the current housing crisis.&nbsp;

[smartcode_project:default project_id=135546 project_image_fid=363511]

<a href="https://www.apartments.com.au/project-marketer/npa">NPA</a>&nbsp;CEO Andrew Erwin said dual key living was resonating strongly with modern buyers because it delivered both financial flexibility and practical lifestyle benefits.&nbsp;

“The housing crisis and rising cost of living are fundamentally changing how Australians think about home ownership,” Erwin said.&nbsp;

“Dual key apartments provide a genuine solution for families who want to stay connected while maintaining independence. Parents can help adult children save for a future home, ageing parents can remain nearby without moving into aged care, and owners still retain privacy and flexibility.

“Importantly, buyers are also recognising the financial advantages. It creates the opportunity to generate additional income from part of the home without the holding costs associated with owning a separate investment property.”&nbsp;

[smartcode_project:default project_id=135546 project_image_fid=363509]

Unlike traditional dual occupancy arrangements, the residences operate under a single title, meaning owners only incur one set of body corporate fees, council rates and holding costs.&nbsp;

The secondary residence can also evolve over time - functioning as guest accommodation, a home office, creative studio or private retreat before later becoming an income-producing asset.

<a href="https://www.apartments.com.au/developers/red-co">Red &amp; Co</a>&nbsp;Director and Co-Founder David Laverty said the strong early sales reflected growing buyer urgency and changing priorities within the market.&nbsp;

“Securing more than half of COMO’s residences within such a short timeframe is an outstanding result and a clear endorsement of both the design and location,” Laverty said.&nbsp;

“Buyers are responding to the combination of location, connectivity and amenity, but ultimately it’s value relative to other East Coast markets that is driving enquiry.”&nbsp;

“We’re also seeing strong interest from owner occupiers looking for homes that can adapt with them over time. Flexibility has become one of the most important considerations for buyers in today’s market.”&nbsp;

[smartcode_project:default project_id=135546 project_image_fid=363515]

Designed by <a href="https://www.apartments.com.au/architects/bda-architecture">BDA Architecture</a>, COMO features a mix of one-, two- and three-bedroom residences with 2.7-metre ceilings and larger-format floorplans aimed at owner occupiers, downsizers and lifestyle-focused buyers.&nbsp;

The development will feature an extensive rooftop recreation and wellness offering including a 25-metre lap pool, sundeck, barbecue and dining areas, gym, sauna, plunge baths, landscaped gardens, wellness spaces and rooftop pickleball and paddleball courts.

The remaining dual key apartments range from 137 sqm to 167 sqm and include generous three-bedroom layouts with separate self-contained studio accommodation and dual parking.&nbsp;

Erwin said the dual key concept represented a broader shift in how Australians would live in the future.

“People want homes that can evolve with their lives,” he said.&nbsp;

“A dual key apartment can suit a family today, support an ageing parent tomorrow, and potentially generate income later on. That adaptability is becoming incredibly valuable in the current environment.”

Prices currently range from $2,115,750 to $2,583,000.&nbsp;

[smartcode_project_cta:default project_id=135546]

Inter-generational living drives demand for COMO’s dual key apartments as housing pressures reshape buyer priorities 

Builder-developer&nbsp;<a href="https://www.apartments.com.au/developers/ceerose">Ceerose</a> has doubled down on its Leichhardt ambitions, lodging its second State Significant Development Application (SSDA) in the suburb in the last six months.

Their newest proposal seeks to transform a former industrial precinct into a new residential community centred around the adaptive reuse of one of the site's heritage warehouse buildings.

The new project, on a 6,930 sqm block at&nbsp;<a href="https://www.apartments.com.au/new-apartments/40-76-william-street-leichhardt-nsw-2040">40–76 William Street</a>, will bring more than 200 apartments to a suburb that has seen little to no new supply in recent years. It follows Ceerose's late 2025 SSDA for a mixed-use apartment project on nearby Parramatta Road, signalling the developer's growing investment in Sydney's Inner West.

Ceerose Founder Edward Doueihi told Apartments.com.au the developer’s long-standing presence in Leichhardt and the Inner West had given it a strong understanding of how the area has evolved and where its future opportunities lie.

“Ceerose has had a long-standing presence in Leichhardt and the Inner West, giving us a unique understanding of the area’s evolution and future potential,” Doueihi said.

“Having delivered projects throughout the region, we have witnessed the suburb’s transformation first-hand and understand the opportunities for its continued growth.”

Doueihi said that understanding also informed the planning process, with a comprehensive Stakeholder Engagement Outcomes Report prepared before the application was lodged.

The report identified the key issues and concerns raised by neighbouring residents and other stakeholders, allowing those matters to be considered and incorporated into the design where appropriate.

He said the delivery of additional housing would also play an important role in supporting the revitalisation of Norton Street and the Italian Forum.

“By increasing the local residential population, the development is expected to strengthen demand for local businesses, encourage further investment, and help restore the vibrancy that made the precinct a thriving destination in the early 2000s.”

<img alt="First look: Ceerose returns to Leichhardt with 203-apartment adaptive reuse proposal at former warehouse site" data-entity-type="file" data-entity-uuid="7258c54c-8167-479e-8361-2d5fca9915b4" src="https://s3.ap-southeast-2.amazonaws.com/www.urban.com.au/s3fs-public/inline-images/Appendix%2010B%20-%20CGI%20-%20View%202.jpg?VersionId=S9DQfxu_jpcB5LrAEYFUbyMzg5odW6i5" />

Designed by <a href="https://www.apartments.com.au/architects/woods-bagot">Woods Bagot</a>, the redevelopment would involve the demolition of four existing industrial buildings while retaining and adaptively reusing the site's most significant warehouse. The retained structure would anchor a new residential precinct comprising five interconnected buildings arranged around a large central landscaped courtyard, with heights stepping from five storeys along the surrounding residential streets to 11 storeys at the William Street corner.

According to the Architecture Design Report by Woods Bagot, the proposal "seeks to create a residential village centred around a generous green heart while celebrating the site's industrial heritage through the adaptive reuse of the existing warehouse building."

The development would comprise 203 apartments, with 188 proposed as build-to-sell residences, alongside 15 affordable housing apartments.

Rather than treating the retained warehouse as a standalone heritage object, Woods Bagot has sought to weave the site's industrial history throughout the masterplan. The proposal retains the north and west facades of the landmark corner warehouse, while new buildings reinterpret the site's brick-and-steel industrial language through their material palette and architectural expression.

<img alt="First look: Ceerose returns to Leichhardt with 203-apartment adaptive reuse proposal at former warehouse site" data-entity-type="file" data-entity-uuid="9e8c64c2-881b-49e1-8c90-6b6acaaa45b6" src="https://s3.ap-southeast-2.amazonaws.com/www.urban.com.au/s3fs-public/inline-images/Appendix%2010C%20-%20CGI%20-%20View%203.jpg?VersionId=Qm8_8H_Xrg_sc4Mdjc59vlAcKF_5wRTb" />

The design is organised around what Woods Bagot describes as a "green heart", a landscaped communal open space that reinstates the leafy character removed when the site became an industrial storage facility. A new pedestrian laneway running through the site would improve permeability between William, North and Francis streets, linking residents through landscaped public spaces while activating the ground plane.

Residents would have access to communal gardens and shared recreation areas distributed throughout the development. Sustainability has also been prioritised, with the project targeting an average 7.9-star NatHERS rating. Proposed initiatives include rooftop solar generation, rainwater harvesting, passive solar design, naturally ventilated lobbies, extensive cross-ventilation and the reuse of existing building fabric to reduce embodied carbon.

The adaptive reuse strategy became a defining feature of the application after heritage investigations found only one of the site's industrial buildings could feasibly be retained. The Heritage Impact Statement concludes that preserving the key warehouse façades while referencing the site's industrial character throughout the new development provides an appropriate balance between renewal and conservation.

<img alt="First look: Ceerose returns to Leichhardt with 203-apartment adaptive reuse proposal at former warehouse site" data-entity-type="file" data-entity-uuid="efffafdb-594f-4e2b-a067-921fd51c05e1" src="https://s3.ap-southeast-2.amazonaws.com/www.urban.com.au/s3fs-public/inline-images/Appendix%2010D%20-%20CGI%20-%20View%204.jpg?VersionId=DPmE4.k16YRt0i27hEZVtJAffarpvUfx" />

"Retention and adaptation of the site buildings has been explored but found not to be feasible except for the tallest building, whose street facades will be retained," the heritage report states.

"The proposed building will interpret the brick and steel character of the subject site, including reuse of some components and construction of a large 'sawtooth' structure in the proposed open space."

<img alt="First look: Ceerose returns to Leichhardt with 203-apartment adaptive reuse proposal at former warehouse site" data-entity-type="file" data-entity-uuid="3bfef2b5-83f5-40cd-9cab-767092f34266" src="https://s3.ap-southeast-2.amazonaws.com/www.urban.com.au/s3fs-public/inline-images/Appendix%2010E%20-%20CGI%20-%20View%205.jpg?VersionId=7asb3i_ql4ybbuJOUb5UHBEIy0Q9t.DF" />

The William Street site is located around 300 metres from Leichhardt North Light Rail station and a short walk to Norton Street's retail, dining and hospitality precinct. The surrounding area has increasingly become a focus for urban renewal given its proximity to public transport and the Parramatta Road corridor.

Doueihi founded Ceerose in 1998 and has grown the business to become one of Sydney's more active apartment developers in recent years, with completed projects including The Alex Collective in Alexandria, Abbie's Lane in Annandale, and the award-winning Munro House in Elizabeth Bay. They are currently delivering Belgravia, 17 luxury apartments in Potts Point.

First look: Ceerose doubles down in Leichhardt with adaptive reuse of former warehouse site

Land Tax

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Queensland's state government has decided to tax foreign landowners with a 1.5 percent absentee land tax surcharge on land worth more than $350,000, following NSW and Victoria's moves to levy more taxes on foreigners.
The absentee land tax surcharge comes on top of the 3 percent transfer duty surcharge, which was introduced in 2016.
The new levy is expected to generate revenue of $20 million a year from 2017-18. 
Queensland Treasurer Curtis Pitt was quoted as saying by The Courier Mail that the “surcharge ensures that absentee owners of land are making a fair contribution and it has no direct impact on Queenslanders.”
Earlier this month, New South Wales announced it would double its foreign investors stamp duty surcharge to 8 percent as part of premier Gladys Berejiklian’s moves to address housing affordability ahead of the budget. 
And Victoria announced it would impose a tax on homeowners who leave their properties vacant in a bid to make housing more affordable in and around Melbourne
Victoria's Vacant Residential Property Tax will be levied at 1 percent, multiplied by the capital improved value of the taxable property. 
In May's Federal Budget, the Australian government also announced a new tax on any vacant properties owned by foreigners in a bid to improve housing affordability.
The new charge is expected to bring in $16.3 million over the forward estimates being monitored by the Australian Tax Office.
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jonathanchancellor-7SQnKwU6yx

Queensland to slug foreigners with absentee land tax surcharge

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No one needs to do more about housing affordability than the NSW State Government. Sadly, no one is doing less.
The Victoria State Government has made an encouraging start to tackling some of the issues in Melbourne. The Northern Territory Government is doing plenty to help first-home buyers in Darwin.
Even in Tasmania, where Hobart prices are so low relative to other cities you wonder why they feel the need, the State Government is taking decisive action to help young buyers and the housing industry generally.
But in Sydney, the location with the biggest problems, the NSW Government has to date done nothing.
It has contributed mightily to the problems by ripping obscene amounts of revenue out of the housing industry and imposing major regulatory burdens on the development industry. But despite the rhetoric of Premier Gladys Berejiklian (who, as a former state treasurer should have some understanding of the issues and the numbers), the State Government has done nothing to assist.
In NSW stamp duty receipts have reached a record high. Official figures show that $1.98 billion in stamp duty poured into government coffers in the March Quarter alone – a $315 million increase on the first quarter of last financial year.
Stamp duty from all property transfers has risen $859 million so far this financial year, compared with the same period in 2015-16. This represents a 10 percent increase in stamp duty on residential property, outpacing the Treasury forecast of a 4.8 percent rise for 2016-17.
That’s a major part of the problem. The State Government has built a Budget surplus on the back of revenue from real estate, thereby adding to the costs that burden buyers, while claiming to care about affordability issues.
In considering what it can do ease price pressures, the NSW Government might ponder this question: why does residential land in Sydney cost twice what it does in Melbourne? The median price for a home site in Sydney in 2016 was double that of Melbourne’s, according to the recent State of the Land report.
One possible explanation is that Melbourne brought far more residential land to the market last year than Sydney did. Indeed, 40 percent of the new land marketed in capital city Australia in 2016 was in Melbourne.
Increasing supply is regarded by some as the silver bullet solution. It’s not, but it’s certainly part of range of measures that jointly might create improvement.
And certainly the Property Council has “turbo-charging housing supply through increased land supply and planning reform” at the top of its five-point plan to address affordability issues in Sydney. If Melbourne can create so much new housing land for sale, what’s holding Sydney back?
Increasing the supply of housing won’t help affordability if the new dwellings are expensive, because it costs so much to create them.
Which is why next on the Property Council wish list comes “reforming state property taxes and reducing fees, charges and red tape”.
It’s been reported many times but it’s worth repeating: research indicates that 40 percent of the cost of creating the average house-and-land package comprises government fees, charges and taxes.
That reinforces my view that the politicians who rage against foreign investors and negative-geared Australian investors are themselves the problem. Every time a state government in Australia announces its annual Budget, affordability in that state gets worse.
Some of the most vocal critics of the affordability problem in Sydney have been NSW state politicians, when they themselves are the people best placed to create remedies. They can start by reducing the cost burdens they place on the process of building and buying new homes.
Meanwhile, their populist scapegoating of foreign investors, and multiple measures by federal and state governments to nobble offshore buyers, are making the affordability problems worse.
The most effective way to cause property prices to fall – indeed, in my experience, the only way – is to create an oversupply. Some of our major cities have been heading unwittingly down that path recently, notably in the inner-city apartment markets in Melbourne, Perth and Brisbane.
But major projects made viable by the prospect of selling some of the product to foreign buyers will not proceed because of a range of measures by federal and state governments to make investment by offshore buyers unattractive, if not unviable.
They’ve made matters worse for young buyers while claiming to be improving their chances.
Don’t be surprised if one of the few measures the NSW State Government will introduce in its next Budget will be extra taxes and charges on foreign buyers. It will be another cash grab, dressed up as policy to “level the playing field for young Australians”.
Terry Ryder is the founder of <a href="https://www.hotspotting.com.au/" target="_blank">hotspotting.com.au</a>. You can <a href="mailto:%20%3Cscript%20type='text/javascript'%3E%20%3C!--%20var%20prefix%20=%20'ma'%20+%20'il'%20+%20'to';%20var%20path%20=%20'hr'%20+%20'ef'%20+%20'=';%20var%20addy38821%20=%20'ryder'%20+%20'@';%20addy38821%20=%20addy38821%20+%20'hotspotting'%20+%20'.'%20+%20'com'%20+%20'.'%20+%20'au';%20document.write('%3Ca%20'%20+%20path%20+%20'/''%20+%20prefix%20+%20':'%20+%20addy38821%20+%20'/'%3E');%20document.write(addy38821);%20document.write('%3C//a%3E');%20//--%3E/n%20%3C/script%3E%3Cscript%20type='text/javascript'" target="_blank">email him</a> or follow him on <a href="https://twitter.com/hotspotting" target="_blank">Twitter.</a>
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terryryder-YECXbqmri2

Why does residential land in Sydney cost twice what it does in Melbourne?

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GUEST OBSERVER
Minister Dominic Perrottet’s proposal to replace the transaction tax of stamp duty with a broad based land tax will help housing affordability. 
The Urban Taskforce has previously advocated for the replacement of stamp duty with a land tax and it is good to see the NSW Finance Minister raising the potential for this to occur.
Adding around $40,000 to the cost of buying a home discourages sales and increases the cost of housing.
Clearly state governments have come to rely on stamp duty income with NSW expecting $8.7 billion this year. The stamp duty will provide more funds in boom times and this will diminish as the market slows down. A land tax however will give consistent income that grows with the value of land.
Land tax, especially if it is distributed across all land, is a good way for governments to capture value from the uplift in land value through the impact of new infrastructure like a metro rail line.
Stamp duty is also contributing to an even bigger issue by discouraging owners of large homes to downsize to a smaller home. NSW Planning Minister, Rob Stokes, has raised the issue of the large number of unused bedrooms in large houses occupied by one or two older people. The removal of stamp duty would be an incentive for these people to downsize leaving the larger home for a family.
Housing Affordability is clearly a big issue across Sydney and the Urban Taskforce has recently proposed an approach that could yield 4,000 new affordable rental homes a year by modifying the NSW Affordable Rental Housing SEPP. We also support a speeding up of the planning system to boost supply and the removal of stamp duty. These three measures, using the Affordable Rental Housing SEPP, speeding up the planning system and replacing stamp duty would go a long way to helping with housing affordability in Sydney.
Recent demographic data from the NSW Department of Planning has shown that the population is increasing faster than expected. This means Sydney must average 37,000 new homes a year but in the current boom times this should be around 40,000 homes. Last financial year only 30,000 homes were built which is 10,000 below what is needed. The Urban Taskforce proposal to allow housing projects to add 20 percent more area for affordable homes would also boost supply in Sydney by around 4,000 a year.
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The Urban Taskforce is keen to work with all levels of government to find ways to help with housing affordability. As the major providers of new housing stock it is the developers who must be incentivised to provide the thousands of affordable homes Sydney desperately needs.
Chris Johnson is chief executive officer of property development industry group Urban Taskforce and can be contacted <a href="https://www.urbantaskforce.com.au" target="_blank">here</a>.
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jchancellor-FAypfDUnLy

Replacing stamp duty with land tax will help housing affordability

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Land ownership, site value and land use as at midnight 30 June each year is used to determine the land tax for the forthcoming financial year.
Land tax revenue assists in the provision of public services such as education, health and public safety.
RevenueSA is responsible for the collection of land tax under the Land Tax Act 1936, the Taxation Administration Act 1996and associated Regulations.
For details on how land tax is calculated refer to the <a href="https://www.revenuesa.sa.gov.au/taxes-and-duties/land-tax/forms/LTGxx_0515_54767-RevSA-LandTaxGuide.pdf" target="_blank">Guide to Land Tax</a> or the <a href="https://www.revenuesa.sa.gov.au/taxes-and-duties/land-tax/guides-to-legislation" target="_blank">Land Tax Guide to Legislation</a>.
You can also use our <a href="https://www.revenuesa.sa.gov.au/taxes-and-duties/land-tax/calculate-land-tax-new" target="_blank">calculator</a> to determine your land tax.
An <a href="https://www.revenuesa.sa.gov.au/taxes-and-duties/land-tax/exemption-from-land-tax" target="_blank">exemption</a> from land tax may be available depending on the use of the property and/or the owner of the property.
Where a property is held on Trust, the trustees can apply to have that property assessed separately from other land owned by the trustee in another capacity.
 
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Property 101: Guide to land tax in South Australia

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The practice of taxing foreigner property holdings at a higher rate than the locals is a world wide trend finally taken up by Australian legislators.
It looks like it will become the norm too in Sydney any day now. 
Just like the Labor Government in Victoria in 2015, overseas property investors look set to soon have to pay more to own a home in NSW under Treasurer Gladys Berejiklian’s upcoming state budget­.
The Daly Telegraph's state politics reporter Andrew Clennell says Ms Berejiklian is seriously considering a 1.5 percent foreigner land tax surcharge to "tackle housing affordability­" in the June budget.
It would mimic a 1.5 percent surcharge in Victoria, ­although there is a hint Ms Berejiklian could impose a slightly lesser rate of 1 percent, perhaps to obtain a competitive advantage over our southern rivals.
Victoria also imposes an extra 7 percent on stamp duty for foreign buyers but Ms Berejiklian is understood to have ruled that out.
In Victoria Premier Daniel introduced a 3 percent stamp duty charge and a 0.5 percent land tax levy for foreigners in his first 2015 budget and increased them to 7 percent and 1.5 percent this year.
Those measures are predicted to raise $486 million over four years.
Forget the tackling housing affordability, such measures are really just a cash grab against a buying group whose voice can't be heard at the ballot box.
Since words of the higher land tax emerged industry groups have been quick to suggest the proposals against foreign investors could actually slow down housing construction supply.
“The proposals by NSW Treasury to impose surcharge on land tax on foreign investors in housing will be a disincentive to invest in NSW,” says Urban Taskforce CEO, Chris Johnson. 
Johnson's taskforce says the Sydney region needs 33,200 new homes a year, but last financial year only 27,348 were built leaving a shortfall of nearly 6,000 homes.
"We must do all we can to boost housing supply and foreign investors have been contributing to this particularly through new apartments.
"To send a message that these investments are not wanted in NSW can only reduce the flow of capital into new housing.”
“Foreign investors often help make development projects become feasible by underpinning the pre-sales with up to 15% of purchases and this helps local purchasers buy into a viable project.”
But there has already been a slow-down in housing approvals in NSW inpart due to prior budgetry measures.
NSW lead the way on restricting first home grants for new builds rather than established homes, and this has contributed to record low recipients.
In the last budget NSW land tax revenues were forecast to rise at a faster rate than stamp duty revenues, rising from $2.49 billion this financial year to $3.11 billion by 2018-19.
This was based on no change in the tax rate, just reflecting growth in land values. 
The benchmark land tax base is the average of the last three years unimproved land value of all land owned above the indexed threshold for that year. The benchmark tax rate for the 2015 land tax year is $100 plus 1.6 percent of the land value between the thresholds of $432,000 and $2,641,000, and 2 percent thereafter.
Total stamp duty revenues were forecast to rise from $7.29 billion this year to $8.6 billion in 2018-19.
Property has become the constant cash cow for increasing desperate governments with just more than half of state and local government tax revenue now coming from property.
And it ain't ever going to ease off.
This article was first published in the Saturday Daily Telegraph.
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Taxing foreigner property holdings at a higher rate to become the norm

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GUEST OBSERVER
Stamp duty is a tax that discourages the buying of homes and it should be replaced by a broad land tax. 
State governments have become comfortable with the large income they get from stamp duty on the purchase of homes but they must look at better, more efficient ways to raise funds.
Sydney’s housing is among the most expensive in the world and this is partly driven by the various taxes and levies required by governments. A broad based land tax would spread the income base across all land owners rather than only focussing on the sale of homes.
Recent discussion in the media has advocated for the end of stamp duty, to be replaced with an ongoing annual land tax, and this move has gained widespread support from business groups, social service advocates and the development industry. 
Many economists, including the Prime Minister himself, and Ken Henry, author of the 2010 Henry Tax Review, have stated that a broad based land tax is the most equitable and fairest way to tax property owners and developers. Unlike stamp duty which imposes a huge up-front financial burden upon home buyers, a broad-based land tax, paid annually and spread over a wider base of people, provides a steady income stream to government to fund infrastructure and does not hurt home buyers the way stamp duty does. 
Increasingly, young people are finding it more and costly to purchase a home, and stamp duty adds thousands and thousands to the cost of their mortgage. A land tax ensures that a larger pool of people contribute a small amount of tax, rather than hitting a home buyers with huge financial burden. Who wants to see their children struggling to pay off all thousands of dollars of taxes when they buy their first home? 
Broad based land taxes are simple to administer and encourage urban consolidation as the tax paid is based upon the size of the land. This tax encourages a more environmentally sustainable urban form. 
This is an excellent tax reform and will provide huge benefits for home buyers and a steady income stream for the government to fund infrastructure. 
Chris Johnson is chief executive officer of property development industry group Urban Taskforce and can be contacted <a href="https://www.urbantaskforce.com.au/index.php?option=com_content&amp;view=article&amp;id=97&amp;Itemid=126#.Vdaart55dFI" target="_blank">here</a>. 
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A broad land tax should replace stamp duty: Chris Johnson

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GUEST OBSERVER
Increasing land tax as an alternative to raising the GST rate could have far reaching ramifications on both property owners and the broader property industry. 
Imposing land tax to all land owners from a state level should only be considered in line with the reduction or abolition of transfer duty. 
Failure to do this could cause the property industry, one of Australia’s largest earners and employers, to slow drastically.
Lifting the GST rate could potentially have a regressive tax impact. 
Lower income earners generally spend a higher proportion of their income on necessities. 
Land is already heavily taxed through stamp duty, such as transfer duty, landholder duty, rates, income tax, including capital gains tax and, of course, land tax.
If land tax was to be increased, it could dampen activities in the sector which could also affect those working in the industry and the wider economy, not just property owners. 
Making the ownership and transaction costs of property too expensive could reduce investment and development activities in the sector. 
We all know the impact of a property industry downturn, which affects a wide range of workers in the real estate and construction industries, not just property owners. 
Many property owners are just mum and dad investors, so increasing ownership costs through land tax could erode the viability of their investments, which may also trigger a potential depression in property investments. 
It is not fair to punish people for wanting to get ahead financially by investing in property.
BDO is committed to encouraging public debate and being at the forefront of discussions around Australian tax reform. From next week BDO invites participation in the annual BDO Tax Reform Survey.
Hung Tran is BDO Brisbane Real Estate and Construction partner and can be contacted <a href="https://www.bdo.com.au/en-au/our-people/hung-tran" target="_blank">here</a>.
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Land tax hike not viable alternative to GST reform

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GUEST OBSERVER
The major cities of Australia and New Zealand are experiencing an extraordinary wave of speculation in their respective real estate markets.
Over the past three years, the median house price to median income ratio has increased by 21.2% in Australia and 18.1% in New Zealand, a rate reminiscent of Ireland’s 20.5% before its housing crash at the time of the global financial crisis.
The rapid increase in property unaffordability on both sides of the Tasman has enriched a number of homeowners and speculators and made countless more eager to join the game. But it has had dramatic effects for businesses and landless families who find it exceedingly difficult to afford a place to live, work or operate.
Unsurprisingly, a lot of column space and political deliberation have been dedicated to finding a solution to the problem. Much of the analysis points to a lack of housing supply at a time of increasing demand as being the main driver of rising prices, resulting in a simple policy prescription: increase the supply of housing.
The main problem with this argument is it ignores the fact that it is land, not physical structures, that appreciates in value, making it an obvious area for speculation. Unlike houses or genuine capital, land does not depreciate or require maintenance. Instead, the value of land reflects its economic potential due to public expenditures on infrastructure (such as roads, schools or railway stations) in its vicinity and the effort and entrepreneurship of local workers and entrepreneurs.
When land prices soar, residential real estate becomes a more attractive investment opportunity than productive businesses. Land bubbles tend to produce two seemingly contradictory effects. Firstly, it produces urban sprawl as businesses and families are forced to seek cheaper land outside of the urban centres. Secondly, as owners are more interested in expected capital gains than any productive activities, much valuable land become idle.
Eventually, the burden of debt, lack of affordable land and investments based on wrong signals (e.g. luxurious condominiums promising high-profit margins) start affecting the real economy. As workers lose their jobs, they become unable to repay their debts and are forced to sell. Land prices finally stagnate and then fall, taking leveraged banks, speculators and people’s life savings with them. It is, therefore, clear that to escape this never-ending cycle, we need to focus on land.
Over a century ago, American economist Henry George suggested instead of taxing workers and entrepreneurs, governments should raise their revenue from land via a land value tax (LVT).
Indeed, both Australia (land taxes at the state level) and New Zealand (property rates at the council level) already have some taxation of land in place. But over the last century these taxes have become significantly debased due to the influence of various interest groups that secured exemptions or low rates. It is time to reconsider shifting the fiscal balance back onto land.
Unlike the land taxes already in place or the often suggested capital gains tax, LVT does not punish anyone for constructing houses or factories in the way that our current taxes do. As the supply of land is fixed, LVT becomes a cost of owning it. Consequently, it can bring in a decrease in prices as the owners of inefficiently used sites might feel compelled to sell or lease them to those willing to use them productively. Increasing the cost of owning land would drastically reduce the incentives for speculation.
Imagine central Auckland or Melbourne without vacant sites or dilapidated buildings. What is more, encouraging more efficient use of land is not only beneficial to economic growth and housing affordability, but also has a potential to substantially lower the costs of public infrastructure and encourage more efficient use of space and natural resources.
LVT would be a transparent and efficient alternative to our current taxes which are not only burdensome on businesses and families but also difficult and expensive to administer and enforce. It is impossible to hide land in a tax haven or a trust (trusts are not exempt from the current land taxes). Taxing it can be done cheaply and on the basis of publicly available information.
While LVT might persuade some modest-income earners to sell their valuable properties, most workers and homeowners would get net benefits from a reduction in taxes falling on their income (income taxes) and consumption (GST). Furthermore, a citizen’s dividend could be introduced in which part of the revenue raised from LVT is directly paid out to all citizens on a per-capita basis.
Given the multiple problems stemming from the rapidly expanding housing bubbles in Australia and New Zealand, introducing a tax on unimproved land values makes sense. Not only would it undoubtedly address house price inflation, it could also result in a more efficient use of land, mitigate urban sprawl, lower the burden on the natural environment and reduce the risk of real estate bubbles; all this without undermining the foundations of economic growth.
 
Nicholas Ross Smith is professional teaching fellow, University of Auckland and can be contacted <a href="https://theconversation.com/profiles/nicholas-ross-smith-201827" target="_blank">here</a>. Zbigniew Dumieński is lecturer, University of Auckland and can be contacted <a href="https://theconversation.com/profiles/zbigniew-dumienski-201829" target="_blank">here</a>. Both are authors for The Conversation.
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mick.cee-iDmgDDAmu8

A land value tax could fix Australasia’s housing crisis

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Australia does not build enough new housing to support the growing population according to the Urban Development Institute of Australia with inadequate investment in urban infrastructure, high taxes and charges and excessive red tape on new developments driving the shortage in housing supply.
Whilst the overall rate of home ownership has only declined by a relatively modest 7%, from 71.3% of households in 1982 to 64.3% of households in 2011, according to UDIA, it masks the disproportionate decline experienced by younger generations, where rates of home ownership have collapsed. 
"The 25-34 and 35-34 year old demographics have seen the largest declines in the rate of home ownership, falling by 39% and 20% respectively. 
<a href="/images/2015/08/26/Screen%20Shot%202015-08-26%20at%209.31.53%20PM.png" target="_blank">Click to enlarge</a>
<img src="/images/2015/08/26/Screen%20Shot%202015-08-26%20at%209.31.53%20PM.png" alt="">
In the submission to the inquiry into Home Ownership, UDIA says there is an urgent need for governments to take necessary action in order to resolve these issues and restore housing affordability.
"UDIA is strongly of the view that Australia has not built enough new dwellings to support population growth for many years, and that the country now suffers from a significant underlying shortage of homes, pushing up both rents and house prices. 
"Population growth must be planned for, with the necessary land, new housing and infrastructure to support population growth. Doing so will ensure that population growth is managed sustainably and for the benefit of the entire community. 
"Timely and sufficient provision of new urban infrastructure, such as transport, utilities, and community facilities is a particularly important factor for ensuring an adequate supply of new land. Infrastructure investment can act as a critical catalyst for development and new supply, by improving access and opening up new areas for urban growth."
UDIA made several recommendations to the House of Representatives Standing Committee on Economics such as provide additional funding for investment in new urban infrastructure, in order to unlock land for development. 
"The Commonwealth should work with state governments to prepare comprehensive strategic plans for future urban infrastructure, land-use planning, and land supply, to align with forecast population growth. 
"Facilitate non-traditional methods of funding infrastructure, to increase the level of funding available for infrastructure investment at both a federal and state level."
UDIA believes that costs associated with the Environment Protection and Biodiversity Conservation Act (EPBC Act) are a concern for the development industry.
"The Commonwealth should work with State Governments to undertake planning system reform to reduce delays and increase certainty in planning, zoning, assessment and approval systems, and increase the flexibility with which they operate. 
"UDIA supports the creation of a single, streamlined environmental approvals system to reduce the red tape associated with duplicated systems, without harming environmental outcomes. The Government should continue with its plan to streamline the environmental approval process to create a ‘one stop shop’. 
"The Commonwealth should stop attempts to restrict development around airports and airport corridors beyond the current and existing standards. 
"Stamp duty on property purchases should be phased out, and replaced with more efficient taxes, such as a broadening of the GST. 
"Governments should avoid revenue raising through the application of up front developer charges, and should seek to fund infrastructure through recurring charges directly related to specific infrastructure investment, over extended time frames. 
"The Commonwealth should cease plans to shift the cost of providing the National Broadband Network to new home buyers through up front connection, network and backhaul charges. 
"Governments should commit to broadening the base and reducing the rate of land tax regimes over a number of years, as an efficient way to raise revenue and reduce reliance on up front developer charges. 
"Governments should ensure land taxes apply per land holding, not on an aggregate basis, to in order promote large scale land development. 
"Land taxes should be levied on only the unimproved value of land, to avoid distorting disincentives to invest in improvements. 
"Exclude state and local government taxes and charges from GST calculations on land development, to reduce double taxation and improve tax system integrity. 
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New housing needed to support population: UDIA

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GUEST OBSERVATION
Land tax is a tax levied on the owners of land as at midnight of the relevant date of each year depending on the state in which the property is located (refer below for dates for respective states).
Land tax may apply to land regardless of whether income is earned from the land depending on the state jurisdiction applicable. Each state is responsible for the calculation and collection of land tax and it is only applied to land held in a respective state.  (The tax is not applied to cumulative holdings of land across Australia.)
Assessment Dates     
<ul>
<li>   NSW – 31 December</li>
<li>   VIC - 31 December</li>
<li>   QLD – 30 June</li>
<li>   SA - 30 June    </li>
<li>   WA - 30 June</li>
<li>   TAS - 30 June</li>
<li>   ACT - 30 June</li>
</ul>
Note: NT does not apply land tax
Land Tax Registration
It is a requirement for individuals and entities to register their interests in land with the respective State Revenue Office (OSR).  
In some states this a requirement regardless of whether the individual or entity is below any land tax threshold. For example, many self-managed superannuation (SMSF) trustees have acquired investment property during the past few years (this includes SMSFs that have acquired their own business premises).  
The acquisition of one investment property would often result in the land value of this investment being below the respective land tax threshold. Regardless the SMSF trustee may be required to register the entity’s interest in the property with the appropriate OSR. The same principle applies for all individuals and entities. 
It is not essential to derive income from a property to have it subject to land tax. A holiday home used exclusively by the family may be subject to land tax and be subject to registration.
Land Tax Thresholds and initial rate for values above threshold
<ul>
<li>  NSW: $432,000  -  $100 + 1.6% per $ (scaled)</li>
<li>  VIC: $250,000    -  $275 + 0.2% per $ (scaled)</li>
<li>  QLD: $599,999   -  $500 + 1% per $ (scaled)*</li>
<li>  SA:  $316,000    -  0.5% per $ (scaled)</li>
<li>  WA: $300,00      -  0.11% per $ (scaled)</li>
<li>  TAS: $24,99       -  $50 + 0.55% per $ (scaled)                           </li>
<li>  ACT: $1             -  0.41% per $ (scaled)</li>
</ul>
Refer to the respective state Office of State Revenue (OSR) for further information (website details set out at the end of this article).
* (individuals only)
Other state specific exceptions:
<ul>
<li>  NSW - Special trusts – zero land tax threshold</li>
<li>  NSW - Fixed property trust – individual land tax threshold</li>
<li>  VIC - Special trusts - $25,000 land tax threshold and separate scaled rates</li>
<li>  QLD - $349,999 threshold for trusts, companies and SMSFs.</li>
</ul>
NSW &amp; Victoria apply different rates and thresholds for trusts.
In NSW, trusts (with the exception of fixed property trusts (FPT) and SMSFs) do not receive a land tax threshold and are described as “special trusts”. These include: discretionary, hybrid, unit and Property Investor trusts. Land tax is applied at a rate of 1.6% from the first dollar up to the premium land tax threshold and then at 2% thereafter.
A FPT enables the unit holder(s) to utilise their individual land tax threshold in determining the land tax applicable. In some instances it is possible to have a “special trust” altered to a FPT to obtain the benefit of the land tax threshold in future years.
In Victoria, if you own land as trustee of a trust you are required to pay land tax at the surcharge rate (subject to various exclusions) if the aggregate Victorian land holdings of the trust is valued at or over $25,000. The surcharge rate is 0.375 per cent above the general land tax rate for land holdings valued between $25,000 and $1.8 million. The surcharge rate tapers away for trusts with aggregate land holdings valued between $1.8 million and $3 million and for land holdings valued at or over $3 million, the surcharge rate is the same as the general land tax rate.  Victoria does not differentiate between the type of trust other than SMSFs.
Queensland has a separate land tax threshold for non-individuals (i.e. SMSFs, trusts and companies). Land tax is assessable for land values in excess of $349,999 at $1,450 + 1.7% per dollar (scaled).
OSR Land Tax audits
Some states are undertaking land assessment audit activities.  With the enhancement of computerisation of land records State Revenue Offices are able to cross match land holdings and ownership changes.  We have experienced a considerable increase in NSW OSR audits in recent times.  Interest penalties may be applied to prior year assessments if land tax payment has not been made.
We encourage all clients to check their land holding values and the appropriate jurisdictions website to check whether they should be registered for land tax.
State Office website addresses:
<ul>
<li>NSW:  <a href="https://www.osr.nsw.gov.au/" target="_blank" title="OSR - NSW">https://www.osr.nsw.gov.au</a>
</li>
<li>VIC:    <a href="https://www.sro.vic.gov.au/" target="_blank" title="OSR - VIC">https://www.sro.vic.gov.au</a>
</li>
<li>QLD:   <a href="https://www.osr.qld.gov.au/" target="_blank" title="OSR - QLD">https://www.osr.qld.gov.au</a>
</li>
<li>SA:     <a href="https://www.revenuesa.sa.gov.au/" target="_blank" title="OSR - SA">https://www.revenuesa.sa.gov.au</a>
</li>
<li>WA:    <a href="https://www.finance.wa.gov.au/" target="_blank" title="OSR - WA">https://www.finance.wa.gov.au</a>
</li>
<li>TAS:   <a href="https://www.sro.tas.gov.au/" target="_blank" title="OSR - TAS">https://www.sro.tas.gov.au/</a>
</li>
<li>ACT:   <a href="https://www.revenue.act.gov.au/" target="_blank" title="OSR - ACT">https://www.revenue.act.gov.au</a>
</li>
</ul>
Clive Nelson is a senior partner at <a href="https://www.chan-naylor.com.au/parramatta/" target="_blank">Chan &amp; Naylor Parramatta</a>.
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