Since the establishment of the Administrative Appeals Tribunal in the 1970s, merits review in Australian law has had some consistent features. One has been that… Read More ›

Grounds to Object: The Limitation on the Scope of Merits Review of Tax Decisions

This is the second part of a two part series about the PepsiCo case, currently reserved for decision by the High Court of Australia, and… Read More ›

PepsiCo Case: Were the 2013 Amendments to the Income Tax General Anti-Avoidance Rule Effective?

On 3 April, the High Court of Australia reserved its decision in an appeal by the Commissioner of Taxation against the decision of the Full… Read More ›

PepsiCo Case: High Court of Australia Revisits the Income Tax General Anti-Avoidance Rule

Australia’s fertility rate has dropped to a historic low of about 1.5 births per woman – well below the replacement level of 2.1. At the… Read More ›

Pension Reforms and Fertility: The Intergenerational Impact of Grandmothers’ Eligibility

With just over three weeks to go until the federal election, both major parties are trying to position themselves as Australia’s better economic managers. Labor… Read More ›

Budget Forum 2025: Here’s How a ‘Silent’ Tax Hike Is Balancing the Budget – With the Heaviest Burden on the Lowest Paid

The Australian Budget 2025-26 announced reforms aimed at enhancing labour market competition and productivity. One of the key changes is the ban on non-compete clauses… Read More ›

Budget Forum 2025: Assessing the Proposed Ban on Non-Compete Clauses for Low-Income Workers

From the 1990-91 recession to the onset of the COVID-19 pandemic in 2020, Australia enjoyed one of the longest periods of uninterrupted economic growth in… Read More ›

Budget Forum 2025: Winners and Losers in Australia’s Uninterrupted Growth Era and Policy Implications

With unemployment low and commodity prices favourable, the federal budget would already be in balance under prudent budget management, but that has been lacking for… Read More ›

Budget Forum 2025: A Balanced Budget in 2035-36 is Plausible, But Better Repair Work is Needed

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