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The 50% CGT Discount: A Cluster Analysis of Individual Taxpayers With Capital Gains

The taxation of capital gains of individual taxpayers continues to be an area of Australian tax law that is of policy interest and a candidate… Read More ›

Is the Tax Regime for Charities and Not-For-Profit Entities “Fit for Purpose”?

Australia provides tax concessions to an extremely broad range of entities beyond the notion of ‘charity’. This includes agricultural entities, professional sport bodies, public universities,… Read More ›

Taking a Closer Look at Australian Individual Giving Trends

In the world of philanthropy and non-profit organisations, the availability of long-term, reliable data is rare and valuable. For over two decades, the Australian Centre… Read More ›

Is Unpaid Tax the Canary in the Coalmine?

This blog captures some of the ideas from my research published in the Australian Tax Review: Is Unpaid Tax the Canary in the Coalmine? In… Read More ›

‘Fair(ness) Go(ne)’? Foreigner Surcharge Taxes and Tax Non-Discrimination

All Australian mainland states and territories, except the Northern Territory, levy additional taxes on the ownership of Australian real property by non-citizens who are not… Read More ›