Using the Australian Taxation Office’s (ATO) 1% and 2% individual taxpayer data for the period 2003-04 to 2018-19 income years, we reconfirm that, even before… Read More ›
In the context of the budget and forthcoming election, it’s timely to reflect on what has happened since the release of the recommendations from the… Read More ›
It seems like a good time to assess refundable tax credits, which provide a benefit regardless of tax liability to assist low income families, given… Read More ›
The three decades of uninterrupted economic growth and the years of fiscal surpluses are over. Australia, along with the rest of the world, faces unprecedented… Read More ›
The United States’ use of economic tools to pursue national security and foreign policy goals is at a high-water mark, reflecting a trend that has… Read More ›
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 ›
COVID-19 has resulted in an up to 15% increase in property prices in Australia, further exacerbating the Australian housing affordability crisis and potentially locking millions… Read More ›
One of the perennial debates in New Zealand charities law is whether businesses run by charities have a ‘competitive advantage’ over their for-profit counterparts. The… Read More ›
Recent Comments