Financial stress is a persistent challenge for many Australian households. It is also a growing problem following the onset of the COVID-19 pandemic. Around one… Read More ›

Refining Welfare Policy for Financial Stress

The choice of business structure is a difficult decision for small businesses, especially if they do not seek full professional advice. Even if professional advice… Read More ›

Small Business Restructure Roll-Over: In Need of Its Own Restructure?

In the 2021-22 Federal Budget, the Government announced that the current individual tax residency rules will be replaced with new tests, based on the recommendations… Read More ›

An Evaluation of the Proposed Changes to the Individual Tax Residency Rules – Impact on Australian Expatriates

Recently, several of the members of British Parliament wishing to be considered to be the next Leader of the Conservative Party and Prime Minister sought… Read More ›

The Tax Battle to Become UK’s Next Prime Minister

Australians pay too much income tax – or so some argue. The Australian Financial Review’s economics editor, John Kehoe, for example, has noted: Australians are… Read More ›

Do Australians Pay Too Much Income Tax? 6 Charts on How We Rank Against the Rest of the World

Australians born in 2012 can expect to live about 33 years longer than those born 100 years earlier. However, only seven of these additional years… Read More ›

Older Australians’ Workforce Participation, Health and Wealth Inequality

The circular economy represents a move away from a traditional, ‘take-make-use-dispose’, linear system to one that designs out waste and pollution, keeping products and materials… Read More ›

Supporting a Circular Economy Through Taxation

It is well known that multinational enterprises (MNEs) gain tax advantages by playing off the synergies they enjoy as a single economic entity against the… Read More ›

Can We Identify Tax Aggressive Behaviour by Multinational Enterprises?

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