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Why We Need to Track Intergenerational School Performance

The notion of the “fair go” is meant to be central to Australia’s national ethos. It’s not easy to define, but most of us would… Read More ›

Three Perspectives on Compliance Challenges of the BEPS Two-Pillar Solution

Over 130 jurisdictions, representing more than 90 per cent of global GDP, joined the October 2021 Statement on a Two-Pillar solution to address the tax… Read More ›

Are Residential Landlords Leading the Way on Income Tax Non-Compliance?

In his October 2022 speech to The Tax Institute’s Tax Summit, the second commissioner of taxation at the Australian Taxation Office (ATO), Mr Jeremy Hirschhorn,… Read More ›

Gaming the Dividend Imputation System: How Are Franking Credits “Shared” With Ineligible Investors?

Franking credits attached to dividends are a well-known and much-loved tax credit in share investments in Australia. However, franking credits have again been in the… Read More ›

Happy Holidays from Austaxpolicy

The end of year is approaching rapidly. As we head into the holiday season, the Austaxpolicy team would like to take this opportunity to thank… Read More ›