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[October Budget 2022] What the Budget Did Not Address – Unfair Tax Minimisation Using Discretionary Trusts

Much has been written about the Stage 3 income tax cuts and how they mainly benefit high income earners (for example, see this recent ABC… Read More ›

How Generous Is the British Welfare State?

On 17 November, the Chancellor is now due to publish the government’s fiscal rules alongside an OBR forecast and further spending and taxing measures. We… Read More ›

[October Budget 2022] Australia’s First Wellbeing Budget Leaves People Behind

With all the talk of restraint and fiscal responsibility, you may have missed that this was also Australia’s first wellbeing budget. Measuring wellbeing reflects a… Read More ›

[October Budget 2022] Proposed Changes to Australia’s Thin Capitalisation Rules

Before the recent election, the Labor Party announced that, if elected, it would ‘adopt the OECD’s recommended approach for limiting the deductions multinational firms can… Read More ›

[October Budget 2022] Demand-Side Climate Related Measures

Australia has now formalised its Paris Agreement commitment to reduce greenhouse gas emissions by 43 per cent below 2005 levels by 2030 to reach net… Read More ›