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It just wouldn't happen. http://www.bdo.com.au/media-centre/featured_media_releases/henry_review_must_ensure_groundbreaking_resource_rent_tax_doesnt_break_the_miners...

It's my understanding that the tax will be on profits.

Super, wine, FBT, Luxury Car, Stamp Duty, council rates, customs duties... Thankfully there is no longer death duties! That's right, paying tax when you're dead (well sort of - inheritance tax)!

I'm not quite following what you mean! :confused: Are you saying negatively geared property can't therefore be offset against ordinary income? Without putting much thought into it I would think small time investors will sell up without the immediate tax advantages - when capital growth...