Currently in Australia and generally in most other countries that have a value-added tax (VAT) or goods and services tax (GST), new residential premises are… Read More ›

What Does It Take to Make a House New?

COVID-19 has resulted in an up to 15% increase in property prices in Australia, further exacerbating the Australian housing affordability crisis and potentially locking millions… Read More ›

COVID-19 and Australia’s Housing Crisis: How the Intergenerational Impact Can Go Undetected

Volunteering is fundamental to the active functioning of a society. Around 6 million Australians devote their time, energy and expertise to voluntary activities each year.… Read More ›

Pension Age Increases Can Lead to Unintended Shrinkage of Volunteer Workforce in Australia

When designing social security policies and programs which deliver government payments to individual claimants, governments have a choice as to whether they make eligibility for… Read More ›

Building Burdens into the Transfer System: A Closer Look at the Cashless Debit Card

Many governments are raising the eligibility age for retirement benefits in response to population ageing. These policies have been shown to reduce government spending and… Read More ›

The Unequal Burden of Australian Pension Reform

Although the devil will be in the detail, the final report of the ‘Australia as a Technology and Financial Centre’ committee (tabled on the 20th… Read More ›

The Bragg Report’s Agenda for Reforming Capital Gains Tax for the Crypto Economy

The theory of fiscal constitutionalism – essentially the idea, promoted by the Nobel Prize-winning economist James M Buchanan, that the state’s powers of taxing and… Read More ›

Fiscal Constitutionalism in Hong Kong

One of the perennial debates in New Zealand charities law is whether businesses run by charities have a ‘competitive advantage’ over their for-profit counterparts. The… Read More ›

Do Businesses Run by Charities Have a Competitive Advantage?

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