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Negative gearing for new builds only.

Chatting to some mates and the idea of negative gearing only applying to new builds came up...
Sounds like a bit of a game-changer, doesn't it? Like, It's like giving a sweetener to the construction industry while taking a sip from the taxpayer's coffee cup – a bit less bitter for everyone.
Imagine, you're a builder, and suddenly, your new projects are the only ones that attract the tax break party. It's like you've got a secret invitation to the cool kids' table at the investment banquet. More cranes, less complaining about property prices skyrocketing – win-win, right?🏠🏠
Surely this idea has been floated before, does anyone have links to articles or papers that discuss this?
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