The legislation which applies Australia’s capital gains tax (CGT) regime to partnership assets is unusual in its design. Importantly, it diverges from the general law,… Read More ›

The Application of Capital Gains Tax to Partnership Assets: Challenges and Reform

In April this year, the Institute for Public Affairs (IPA) published a research note on “The Growth and Distribution of Welfare in Australia”, claiming: Approximately… Read More ›

425 Thousand More People on Welfare? Fact-Checking the Institute for Public Affairs

Link to Part 1 Double-counting Disability Support Pensioners Most importantly, the approach taken in the IPA research note involves a very significant level of double-counting.… Read More ›

425 Thousand More People on Welfare? Fact-Checking the Institute for Public Affairs: Part 2

We recently published an article, The Tax Unfairness Paradox in Aotearoa New Zealand, showing that there has never been so much empirical evidence to demonstrate… Read More ›

Evidence and Inaction: Inequality and Tax in Aotearoa New Zealand

The COVID-19 pandemic prompted governments worldwide to implement policies to mitigate the economic consequences of lockdowns and restrictions. One such policy by the Australian Government… Read More ›

The Impact of Early Withdrawal on Superannuation Balance at Retirement

In 2020, the Board of Taxation submitted a series of recommendations to the government for reformulating the Australian corporate tax residence rules. The then Coalition… Read More ›

Australian Corporate Residence Rules: Blurring Lines Between Source and Residence Under the BEPS Project?

As part of our research into the Independent Review of the Tax Practitioners Board (TPB) and governing legislation, we have sorted the views of tax… Read More ›

Code of Professional Conduct and Minister’s Power: Tax Practitioner Perspectives

If we want to ensure those who can work should work, particularly for the people with disability, rights to work through improved employment opportunities should… Read More ›

Disability, Employment and Welfare Reform: Insights From Australia and Denmark

more articles ››
top