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Estopping the Commissioner to Ensure Fairness in the Tax System

For at least two decades Australia has had a self-assessment tax system. In this system, the binding rulings regime introduced in 1992 and revised in… Read More ›

Australia’s Tumultuous Road Towards Taxation of Bitcoin and Other Crypto-currencies

In 2013, the price of Bitcoin, the most popular and valuable of all the crypto – or digital – currencies, exceeded the psychological barrier of… Read More ›

Who Gets What? Who Pays for It? How Incomes, Taxes and Benefits Work out for Australians

The Australian Bureau of Statistics has just released its latest analysis of the effects of government benefits and taxes on household income. Overall, it shows… Read More ›

Mothers Have Little to Show for Extra Days of Work Under New Tax Changes

The federal government’s new Child Care Subsidy (CCS) starts from July 2, 2018. The government has also announced personal income tax cuts. But these policies… Read More ›

Gender Budgeting as Accountability Initiative: Public Expenditure Effectiveness on Fiscal Space and Gender Equality

Public expenditure effectiveness is hard to capture, either by using expenditure tracking exercises or through econometric analysis. The accountability of public expenditure—linking “resources to results”—has… Read More ›