PBO Budget Explainer: The Long-Term Impacts of Indexation

Indexation & the budget – long-term impacts  This Australian Parliament Budget Office (PBO) explainer discusses the impact of indexation arrangements on the budget, with a… Read More ›

Australian Government Releases Gas Transfer Pricing Regulation Review Report

The Australian Government has released the Treasury Gas Transfer Pricing (GTP) Regulation Review final report, which made 11 recommendations to ensure a fairer return from… Read More ›

Federal Budget 2023-24

The 2023-24 Federal Budget was tabled by Treasurer Jim Chalmers on 9 May 2023.   Budget papers Budget Paper No. 1: Budget Strategy and Outlook… Read More ›

Single Parent Payments Extended Until Children Turn 14

The Australian Government has announced a change to the Parenting Payment (Single) by raising the age cut-off from 8 to 14. This means eligible carers… Read More ›

Australian Government to Scrap ParentsNext

The Australian Government last week announced it would abolish the controversial ParentsNext program from 1 July 2024 and replace it with a new voluntary program.… Read More ›

Report: Commitment and Progress Still Needed to Achieve Full Exchange of Information Potential for Asia

Published during the opening sessions of the fourth meeting of the Asia Initiative, held in New Delhi, India, Tax Transparency in Asia 2023: Asia Initiative… Read More ›

PBO Budget Explainer: How Is Super Taxed?

This explainer, published by the Australian Parliament Budget Office (PBO), is the first in a 2-part series about taxes on superannuation (or super). Unlike most… Read More ›

New Zealand Treasury Papers: Tax and Transfer and Economic Distribution

Tax and Transfer Progressivity in New Zealand: Part 1 Methodology Author: Benjamin Ching This note is the first in a two-part series that seeks to… Read More ›

IMF Fiscal Monitor Report: On the Path to Policy Normalization

The report discusses how public finances have fluctuated with multiple shocks since the pandemic, characterized by atypical growth, inflation dynamics, and fiscal support to mitigate… Read More ›

New Zealand Inland Revenue: High-Wealth Individuals Research Project Report

The taxation of top income earners or high-wealth individuals has been the subject of considerable research in international literature over recent years. One area of… Read More ›