Tax Offsets



All Australians are covered by Medicare, which provides free care in public hospitals and subsidises primary care, specialist treatment, and medicines. Despite this, every year,… Read More ›

How Do Older Adults Respond to Private Health Insurance Rebates?

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 ›

Building Better Through Refundable Tax Credits: Lessons from North America

At the time of last year’s budget, I wrote a blog post[1] revealing how neither the Government’s nor the Labor Party’s then proposed tax changes… Read More ›

More Carefully Designed, a Stage Three Tax Measure Could Be a Responsible and Genuine Reform

Concessions for people living in rural and remote areas have been a key feature of the Australian tax system since 1945. The Zone Tax Offset… Read More ›

Area-Specific Subsidies and Population Dynamics: Evidence from the Australian Zone Tax Offset

In 2018, the Government introduced 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

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