Working Paper: Taxation of Part-Time Work in OECD

Taxation of part-time work in the OECD Authors: Michelle Harding, Dominique Paturot and Hannah Simon The share of part-time employment in total employment has risen… Read More ›

OECD Releases Detailed Technical Guidance on the Pillar Two Model Rules for 15% Global Minimum Tax

The OECD/G20 Inclusive Framework on BEPS has released further technical guidance on the 15% global minimum tax agreed in October 2021 as part of the… Read More ›

New Book on the Development of Modern Taxation

Global Taxation: How Modern Taxes Conquered the World Editors: Philipp Genschel and Laura Seelkopf Global Taxation investigates the global transition to modern taxation from the… Read More ›

New Toolkit to Strengthen Value Added Taxes on E-Commerce in Asia-Pacific

A new toolkit has been released to support the effective collection of Value Added Tax (VAT) revenues from e-commerce activities in the Asia-Pacific (APAC), which… Read More ›

TTPI Policy Brief: A Role for Taxation in Reducing Australia’s Sugar Consumption

Authors: Matthew Parkes (LLM Candidate, University of Melbourne) A recent global trend of new taxes on sugary drinks and products now sees more than 40… Read More ›

Crawford School ACDE Seminar: Compliance Behaviour of First-Time Taxpayers

Trying to make a good first impression: a natural field experiment to engage new entrants to the tax system Date & time: Tuesday 29 March… Read More ›

TTPI Working Paper: State and Territory Tax Reform

Authors: Paul Tilley The nature of Australia’s federation, including its Constitution, means the Commonwealth controls the principal revenue-raising instruments, but large expenditure responsibilities are left… Read More ›

Treasury Consultation: Deductible Gift Recipient Category for Pastoral Care Services

Closing Date: Friday 29 April 2022 Treasury is seeking feedback and views from stakeholders on the implementation design of the new Deductible Gift Recipient (DGR)… Read More ›

New Report Shows Poverty and Inequality Fell in 2020 but Have Increased Ever Since

A new report from the ACOSS/UNSW Sydney Poverty and Inequality Partnership shows that during the first ‘Alpha’ wave of the COVID-19 pandemic in 2020, Australia… Read More ›

ATO Advice and Guidance Consultations

Draft Luxury Car Tax Determination LCTD 2022/D1 Luxury car tax: how to determine the principal purpose of a vehicle Due date for comments: 25 March 2022  … Read More ›