Income Tax



The report “Business Fleets and EVs: Taxation Changes to support home charging from the grid” released by the Reliable Affordable Clean Energy Centre (RACE for… Read More ›

Business Fleets and Electric Vehicles: Taxation Changes to Support Home Charging From the Grid and Affordability

As we begin to embrace the new normal following the last two years of government-mandated stay-at-home directives, office closures and increasing digital and flexible modes… Read More ›

Is There an Unusual Entitlement to Home Occupancy Expenses During the COVID-19 Era?

In an era when big-bang tax reform is off the table, a coherent set of smaller reforms can contribute to budget repair while shoring up… Read More ›

Why the Stage Three Tax Cuts Should Be Replaced

On 25 July 2022, Sir Keir Starmer, leader of the Labour Party Opposition in the United Kingdom gave a speech setting out his party’s plan… Read More ›

Coupling Economic Growth With Emissions Reductions in the US and UK

Changes to corporate income tax will alter the incentives and rewards for less than a third of aggregate business investment in Australia as there are… Read More ›

Why Changing Corporate Income Taxation Will Have a Limited Effect on Aggregate Business Investment

The choice of business structure is a difficult decision for small businesses, especially if they do not seek full professional advice. Even if professional advice… Read More ›

Small Business Restructure Roll-Over: In Need of Its Own Restructure?

In the 2021-22 Federal Budget, the Government announced that the current individual tax residency rules will be replaced with new tests, based on the recommendations… Read More ›

An Evaluation of the Proposed Changes to the Individual Tax Residency Rules – Impact on Australian Expatriates

Australians pay too much income tax – or so some argue. The Australian Financial Review’s economics editor, John Kehoe, for example, has noted: Australians are… Read More ›

Do Australians Pay Too Much Income Tax? 6 Charts on How We Rank Against the Rest of the World

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