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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



Publicly released costings or budget analyses outside the caretaker period.

Budget Insights

Non-technical pieces focused on a particular area of the budget and short insights into fiscal policy issues and updates.


Corporate publications

Our corporate publications outline our vision, purpose, values and strategic goals.

Budget Charts

Graphical and tabular analyses which seek to illustrate key features of budget updates

Fiscal projections and sustainability

Materials on fiscal projections over the next decade and sustainability over the next 40 years.

Research reports

Research reports on government finances and fiscal issues.

Speeches and presentations

View speeches and presentations from our people.

Information papers

Explanations to our underlying data, concepts, methodologies and processes used to prepare costings of policy proposals and budget analyses.

Unlegislated measures

An annual report outlining the impact of selected unlegislated measures on the Commonwealth budget.

Media releases

View our media releases.


View formal submissions and enquiries addressed to the PBO.

Election commitments reports

An analysis of the budget impact of the election commitments of parliamentary parties (released after each election.