Tax Concessions



The taxation of capital gains of individual taxpayers continues to be an area of Australian tax law that is of policy interest and a candidate… Read More ›

The 50% CGT Discount: A Cluster Analysis of Individual Taxpayers With Capital Gains

Australia provides tax concessions to an extremely broad range of entities beyond the notion of ‘charity’. This includes agricultural entities, professional sport bodies, public universities,… Read More ›

Is the Tax Regime for Charities and Not-For-Profit Entities “Fit for Purpose”?

It is not only the Productivity Commission that wants to see greater household engagement in superannuation. As the Commission’s 2018 report makes clear, active consumer… Read More ›

‘Don’t Play if You Can’t Win’: Does Disadvantage in the Super System Explain Low Levels of Engagement?

The debate over the Government’s plan to limit tax breaks for earnings on superannuation balances larger than $3 million was loud, disjointed, and unsophisticated. This… Read More ›

Budget Forum 2023: Straightening Out the Super Tax Breaks Debate

The new tax expenditure and insight statement and Labor’s proposal to put higher taxes on superannuation funds with more than $3 million of assets is… Read More ›

Stop Super Tinkering, Start Asking How to Tax All Savings Fairly

Professor John Prebble has plausibly argued that income tax law is dislocated from the facts to which it relates and therefore leads to different treatment… Read More ›

Visual Artistic Practice and Income Tax Concessions

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?

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?

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