New Tax Expenditures and Insights Statement Released

The Australian Government has released the latest 2022-23 Tax Expenditures and Insights Statement. Other than providing estimates of the revenue forgone from tax expenditures, this… Read More ›

Tax Rate for Superannuation Above $3 Million to Double

The Australian Government will double the tax rate applied to earnings from superannuation balances above $3 million from 15 per cent to 30 per cent.… Read More ›

World Bank Tax-Related Working Papers

Gender-Based Discounts on Taxes Related to Property : Role in Encouraging Female Ownership — A Case Study of Indian States and Cities Authors: Rajul Awasthi,… Read More ›

Australian Treasury Consultation: Legislating the Objective of Superannuation

Date: 20 February 2023 – 31 March 2023 The objective of superannuation is a foundational issue, and the government recognises that there are a broad… Read More ›

TTPI Working Paper: Changing Nature of Patents in Australia

Author: Sasan Bakhtiari The past decades have seen substantial changes to the innovation system of major economies, not the least due to a paradigm shift… Read More ›

ANU CSRM Paper: The Impact of Increasing the Rate and Extending Eligibility of Parenting Payment Single

Analysis of the impact increasing the rate and extending eligibility of Parenting Payment Single on financial living standards Authors: Matthew Gray and Ben Phillips (ANU… Read More ›

OECD Taxation Working Paper: The Design of Presumptive Tax Regimes

Authors: Mariona Mas-Montserrat, Céline Colin, Eugénie Ribault and Bert Brys Presumptive tax regimes, also known as simplified tax regimes, simplify the tax compliance process for… Read More ›

Melbourne Institute Seminar: Evaluating Tax Harmonization

Speaker: James Hines (University of Michigan) Date & time: 21 February 2023, 12pm-1pm Location: Room 605, FBE Building, 111 Barry St, Carlton Abstract: A second… Read More ›

OECD Releases Technical Guidance for Implementation of the Global Minimum Tax

The OECD/G20 Inclusive Framework on BEPS has released recently technical guidance to assist governments with implementation of the landmark reform to the international tax system,… Read More ›

Australian Treasury Consultation: Streamlining Excise Administration

Submission closing date: 16 February 2023 In the March 2022-23 Budget, the former government announced a package of measures to streamline the administration of fuel… Read More ›