Tax Concessions



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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