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Grounds to Object: The Limitation on the Scope of Merits Review of Tax Decisions

Since the establishment of the Administrative Appeals Tribunal in the 1970s, merits review in Australian law has had some consistent features. One has been that… Read More ›

PepsiCo Case: Were the 2013 Amendments to the Income Tax General Anti-Avoidance Rule Effective?

This is the second part of a two part series about the PepsiCo case, currently reserved for decision by the High Court of Australia, and… Read More ›

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

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 ›

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

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 ›

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

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 ›