The Government proposed that individuals with superannuation account balances exceeding $3 million pay 30 per cent tax on their earnings in accumulation, while those with… Read More ›

The Proposed 30 Per Cent Superannuation Earnings Tax: Substantive Reform or Policy on the Run?

The “Kids Future Fund” promised by NSW’s Premier Dominic Perrottet if his government is re-elected on March 25 is an idea discussed by social policy… Read More ›

Perrottet’s Child Trust Fund Policy Dusts Off an Idea Last Tried by UK Labour

Homelessness is an entrenched problem across the developed world. In Australia, the problem has increased significantly over the last decade, and has been exacerbated by… Read More ›

Can Basic Income Help Address Homelessness?

The new tax expenditure and insight statement and Labor’s proposal to put higher taxes on superannuation funds with more than $3 million of assets is… Read More ›

Stop Super Tinkering, Start Asking How to Tax All Savings Fairly

Digital tokens, or crypto assets, are digital financial assets based on distributed ledger technology. They come in a considerable variety of forms and have been… Read More ›

Tax Events in the Life Cycle of Digital Tokens

Treasurer Jim Chalmers promised a Tax Expenditures Statement by the end of February – and he delivered this week, just in time, on Tuesday February… Read More ›

Tax Breaks Cost a Reported $250 Billion, But Handle These New Figures With Care

Since the late 1990s, the Australian Taxation Office’s (ATO’s) enforcement approach has been based on encouraging voluntary compliance using the ‘cooperative compliance model’. This model… Read More ›

A Matter of Trust? Corporate Taxpayers’ Experience with the ATO’s Justified Trust Program

Several governments around the world have recently passed measures to increase tax transparency. For instance, the UK now requires large firms to publish the firm’s… Read More ›

An Indirect Effect of Mandated Tax Disclosure: Voluntary Disclosure of Additional Tax Information

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