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The Proposed 30 Per Cent Superannuation Earnings Tax: Substantive Reform or Policy on the Run?

The Government proposed that individuals with superannuation account balances exceeding $3 million pay 30 per cent tax on their earnings in accumulation, while those with… Read More ›

Perrottet’s Child Trust Fund Policy Dusts Off an Idea Last Tried by UK Labour

The “Kids Future Fund” promised by NSW’s Premier Dominic Perrottet if his government is re-elected on March 25 is an idea discussed by social policy… Read More ›

Can Basic Income Help Address Homelessness?

Homelessness is an entrenched problem across the developed world. In Australia, the problem has increased significantly over the last decade, and has been exacerbated by… Read More ›

Stop Super Tinkering, Start Asking How to Tax All Savings Fairly

The new tax expenditure and insight statement and Labor’s proposal to put higher taxes on superannuation funds with more than $3 million of assets is… Read More ›

Tax Events in the Life Cycle of Digital Tokens

Digital tokens, or crypto assets, are digital financial assets based on distributed ledger technology. They come in a considerable variety of forms and have been… Read More ›