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There’s a New Temporary COVID Disaster Payment – Who Can Get It? Who Is Missing Out?

Prime Minister Scott Morrison has announced a new temporary payment to support workers locked down in Melbourne. This follows growing pressure to provide specific support… Read More ›

Remittance Rules and Tax Rates

Any commodity tax system must specify whether firms or consumers remit taxes. For e-commerce, historically, consumers in the United States were responsible for remitting taxes.… Read More ›

[Budget Forum 2021] Don’t Shoot in the Dark: Business Support in the Australian Budget

When confronted with an ill patient, a physician prescribes a treatment that deals directly with the underlying cause of the disease and with the symptoms… Read More ›

[Budget Forum 2021] Could It Pack a Punch? Maybe, but There’s a Lot at Stake: The Reactivation of the Corporate Collective Investment Vehicle

A quiet part of the Federal Budget 2021-22, which has not received much attention in the Australian press or the broader post-Budget analysis, was the… Read More ›

[Budget Forum 2021] Australia’s Planned Patent Box: A Means of Stimulating Innovation?

In Budget 2021-22, the Australian Government announced that it would introduce a ‘patent box’ scheme for Australian medical and biotechnology industries. Under the proposed scheme,… Read More ›