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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 ›

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

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 ›

GST: Where to Next?

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 ›

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

Every person must, if required by the Commissioner of Taxation, lodge an annual return for income tax purposes. Once lodged, the Commissioner must make an… Read More ›

Overturning an Assessment Where the ATO Merely Suspects Fraud or Evasion

During the summer of 2020, the International Budget Partnership (IBP) and the International Centre for Tax and Development (ICTD) worked collaboratively to conduct a broad… Read More ›

Civil Society Organizations and Taxation: Emerging Trends and Priorities

The Commissioner of Taxation’s power to issue notices under section 260-5 of Schedule 1 to the Taxation Administration Act 1953 (otherwise known as garnishee notices)… Read More ›

ATO Garnishee Notices: Frustrating Corporate Rescue Policy

Beyond tax rates, how can we compare tax systems? In a recent policy brief, we reviewed and evaluated some recent efforts to make cross-country comparisons… Read More ›

How Can We Compare Tax Systems?

As the year 2020 comes to an end, the Austaxpolicy team would like to take this opportunity to thank all of our contributors and readers… Read More ›

Happy Holidays from Austaxpolicy

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