Abstract
Government policy to encourage home ownership has a long history in Australia. In 1918, for example, the War Service Homes Act made provision for 45 year loans to ex‐service personnel to facilitate home purchase. Since then, home ownership has been encouraged by a variety of measures. A short and incomplete list includes the non‐taxation of imputed rent on owner‐occupied houses, exemption from capital gains tax, provision of incentives to financial institutions to finance construction of owner‐occupied homes, employer‐provided incentives for home ownership as part of salary packages, and schemes directed towards disadvantaged socio‐economic groups.
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