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Entity Taxation and Flow-Through Taxation: When Should We Apply Each Method of Taxation?

One question that has cut across recent Australian tax policy debates in relation to taxing corporations and private trusts, but has not been made explicit,… Read More ›

Options for Work-Related Expense Deductions Reform

Deductions for work-related expenses (WREs) have been a feature of Australia’s income tax system since it commenced in 1915. The longstanding policy justification for deductions… Read More ›

Is Welfare Receipt Always Shameful?

Shame is a well-trodden theme in studies of life on social security payments. Attention to shame is part of a wider recognition that there is… Read More ›

Happy Holidays from Austaxpolicy

As the year 2021 comes to an end, the Austaxpolicy team would like to take this opportunity to thank all of our contributors and readers… Read More ›

What Does It Take to Make a House New?

Currently in Australia and generally in most other countries that have a value-added tax (VAT) or goods and services tax (GST), new residential premises are… Read More ›