After hearing about the labor government wanting to reduce negative gearing and reduce the CGT discount, it left me wondering if the government would ever focus their attention on calculating land tax nationally, they are always going to want more tax and it seems like they are happy for it to come from property investors. My investment strategy is to continue buying in different states of Australia as their cycles come and go not only for the diversification but also the land tax advantage. If the current land tax ruling was ever to change, some of us would certainly feel the pinch. So, why is it that every state has a different land tax threshold? Why does the ATO let us avoid land tax by investing in multiple states? Is there a threat of this ever changing to being calculated nationally?