Income Tax



In 2018, the Government enacted a new Low and Middle Income Tax Offset (LMITO), which applies in addition to the Low Income Tax Offset (LITO).… Read More ›

[Budget Forum 2019] Tax Offsets and Equity in the Scheme for Taxing Resident Individuals

The Government has fired the starting gun on the election campaign, so it’s worth taking a closer look at some of the budget promises that… Read More ›

[Budget Forum 2019] Targeted Tax Relief Makes the Tax System Fairer but the Economy Poorer

Politicians often invoke the word “reform” to convey the significance, or gravitas, of a particular policy change they are proposing. However, the tax policies implemented… Read More ›

What Will the Coalition Be Remembered for on Tax? Tinkering, Blunders and Lost Opportunities

There were no new tax ideas in the 2019 Budget, which I guess is to be expected from a six-year-old government ready to pull the… Read More ›

[Budget Forum 2019] A Simpler Tax System Should Spark Joy—Eliminating Tax Brackets Sadly Doesn’t

Editor’s note: This is the text of the speech given by Danielle Wood at the Women in Economics pre-Budget event, held at the National Press… Read More ›

[Budget Forum 2019] Women in Economics 2019 Federal Budget Reflections

Since the introduction of the New Tax System (Goods and Serivces Tax) Act 1999, there have been several reviews on Australia’s income tax system (see… Read More ›

[Budget Forum 2019] Tax Progressivity in Australia: Things Aren’t as Simple as They Seem

The use of both industrial and service robots has been expanding rapidly during the past decade. There is little doubt that this is leading to… Read More ›

Automation and Income Inequality in a World of International Rivalry

On 22 August 2018, Treasury sought submissions on donations to charities reforms that included the requirement for non-government organisations with donee deductible status to register… Read More ›

How Are the Entities Specifically Listed in the Income Tax Act Selected? The Case for Reform of Tax Deductibility of Donations

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