On 3 April, the High Court of Australia reserved its decision in an appeal by the Commissioner of Taxation against the decision of the Full… Read More ›

PepsiCo Case: High Court of Australia Revisits the Income Tax General Anti-Avoidance Rule

Australia’s fertility rate has dropped to a historic low of about 1.5 births per woman – well below the replacement level of 2.1. At the… Read More ›

Pension Reforms and Fertility: The Intergenerational Impact of Grandmothers’ Eligibility

With just over three weeks to go until the federal election, both major parties are trying to position themselves as Australia’s better economic managers. Labor… Read More ›

Budget Forum 2025: Here’s How a ‘Silent’ Tax Hike Is Balancing the Budget – With the Heaviest Burden on the Lowest Paid

The Australian Budget 2025-26 announced reforms aimed at enhancing labour market competition and productivity. One of the key changes is the ban on non-compete clauses… Read More ›

Budget Forum 2025: Assessing the Proposed Ban on Non-Compete Clauses for Low-Income Workers

From the 1990-91 recession to the onset of the COVID-19 pandemic in 2020, Australia enjoyed one of the longest periods of uninterrupted economic growth in… Read More ›

Budget Forum 2025: Winners and Losers in Australia’s Uninterrupted Growth Era and Policy Implications

With unemployment low and commodity prices favourable, the federal budget would already be in balance under prudent budget management, but that has been lacking for… Read More ›

Budget Forum 2025: A Balanced Budget in 2035-36 is Plausible, But Better Repair Work is Needed

Labor’s tax changes this week do not tackle tax reform, or why we desperately need it. They only address the amount collected from personal income… Read More ›

Budget Forum 2025: Tax Tinkering Isn’t the Same as Meaningful Tax Reform. Here’s Why

Days before the 2025 federal budget, the Australian Government have released a Statement on Developing an Innovative Australian Digital Asset Industry. At the same time,… Read More ›

Budget Forum 2025: Government Provides More Clarity on the Future Direction of Taxing the Crypto Economy in Australia

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