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The Reformed Safeguard Mechanism and Its Income Tax Implications

Australia’s carbon markets will soon have a new asset category: the Safeguard Mechanism Credit unit (SMC). Under the reformed Safeguard Mechanism which took effect on… Read More ›

Not in Isolation: The Rationale for a Combination of Business Structures in Australia

In Australia, business structures are often discussed in isolation, as sole traders, partnerships, companies, or trusts. In practice, however, there is a tendency for advisors… Read More ›

An Easy Solution to the Worst Australian Public Policy Decision of the 21st Century

Western Australia is estimated to receive $6,482 million in GST in 2023-24, marking an increase of $254 million compared to the previous financial year of… Read More ›

We Need a Real Conversation About Tax Reform

After weeks of confected outrage from many parts of the media and Coalition, the Albanese government has moved on its proposed Stage 3 tax cuts… Read More ›

Western Australia’s GST Deal: The Worst Australian Public Policy Decision of the 21st Century Thus Far

The distribution of GST revenues among the states and territories is, by a wide margin, the largest single expenditure item in the federal budget. Its… Read More ›