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The Application of Capital Gains Tax to Partnership Assets: Challenges and Reform

The legislation which applies Australia’s capital gains tax (CGT) regime to partnership assets is unusual in its design. Importantly, it diverges from the general law,… Read More ›

425 Thousand More People on Welfare? Fact-Checking the Institute for Public Affairs

In April this year, the Institute for Public Affairs (IPA) published a research note on “The Growth and Distribution of Welfare in Australia”, claiming: Approximately… Read More ›

425 Thousand More People on Welfare? Fact-Checking the Institute for Public Affairs: Part 2

Link to Part 1 Double-counting Disability Support Pensioners Most importantly, the approach taken in the IPA research note involves a very significant level of double-counting.… Read More ›

Evidence and Inaction: Inequality and Tax in Aotearoa New Zealand

We recently published an article, The Tax Unfairness Paradox in Aotearoa New Zealand, showing that there has never been so much empirical evidence to demonstrate… Read More ›

The Impact of Early Withdrawal on Superannuation Balance at Retirement

The COVID-19 pandemic prompted governments worldwide to implement policies to mitigate the economic consequences of lockdowns and restrictions. One such policy by the Australian Government… Read More ›