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Tec(h)tonic Shifts: The Value of User Data as a Tax Base

Digitalisation continues to change the way we consume, do business, and interact. Since almost all businesses are digitalised to some extent, identifying and isolating the… Read More ›

The $50 Boost to JobSeeker Will Take Australia’s Payment From the Lowest in the OECD to the Second-Lowest After Greece

Fifty dollars sounds like a lot. But the increase in the JobSeeker unemployment benefit announced by Prime Minister Morrison on Tuesday is $50 per fortnight,… Read More ›

Has COVID-19 Opened the Door to an Australian Basic Income?

For a brief period when the JobSeeker unemployment benefit was increased to $550 per week and conditionality was relaxed, Australians had access to a type… Read More ›

GST: Where to Next?

Historically, household consumption has been relatively stable as a proportion of gross domestic product (GDP). For over 50 years, tax reform reviews in Australia have… Read More ›

The Taxation of Capital Gains in Trusts after Bamford: A Critical Evaluation of Subdivision 115-C ITAA97

In Australia, trusts (particularly discretionary trusts) are often used to achieve tax optimal outcomes for beneficiaries. Attempts to engage in ‘income splitting’ within families are… Read More ›