Dividend imputation and franking credits

This explainer provides an in-depth walk through of the dividend imputation part of the tax system, and the franking credits that underpin it.

Date issued: 13 June 2024

The Contingency Reserve

Examines the definition and use of the Contingency Reserve and its major components.

Date issued: 24 April 2024

Indexation & the budget – long-term impacts

This explainer discusses the impact of indexation arrangements on the budget, with a focus on analysing the long-term consequences.

Date issued: 02 May 2023

How is super taxed?

This explainer explores how super is taxed in Australia, and how Australia’s system compares to similar schemes in other OECD countries.

Date issued: 27 April 2023

Indexation & the budget – an introduction

This explainer discusses the rationale, use and limitations of indexation in the Commonwealth budget and associated programs.

Date issued: 01 March 2023

Fuel taxation in Australia

Examining fuel taxation in Australia, its major components, how they work together and how the system is affected by government policies.

Date issued: 21 September 2022

Bracket creep and its fiscal impact

Bracket creep is a term that describes a situation where income growth causes individuals to pay higher average income tax rates each year.

Date issued: 29 September 2021