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.
The Contingency Reserve
Examines the definition and use of the Contingency Reserve and its major components.
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.
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.
Indexation & the budget – an introduction
This explainer discusses the rationale, use and limitations of indexation in the Commonwealth budget and associated programs.
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.
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.
JobSeeker Payment
Understanding economic and policy trends affecting Commonwealth expenditure.
Structural Trends in GST
Examining trends in GST relative to the size of the economy over the last twenty years.
Alternative financing of government policies
Understanding the fiscal costs and risks of loans, equity injections and guarantees.
Alcohol taxation in Australia
This report examines the structure of alcohol taxation in Australia.