The 2017 Tax Expenditures Statement lists 289 tax expenditures and, where possible, provides an estimate of the dollar value or order of magnitude of the benefit to taxpayers.
The primary purpose of financial statements is to provide relevant and reliable information to users about a reporting entity’s financial position. In the public sector, the users of financial statements include Ministers, the Parliament and the community. ‘The objectives of a financial statements audit in...
This resource argues that there is evidence of growing complacency and reform fatigue, including backsliding on fiscal policy in Australia.
This PBO information paper provides a conceptual explanation of what a costing is, what a costing is designed to capture and how a costing estimate is generated. It has been prepared to improve understanding of what a costing represents and assist in the interpretation of...
A key role for the Parliamentary Budget Office (PBO) is to prepare budget quality costings of policies proposed by members of Parliament. This paper explains the PBO’s approach and sets out how and when broader economy wide effects, also referred to as second round effects,...
This consultation paper provides information on the costing process, the factors that affect the time it takes for the PBO to respond to costing requests and the framework that the PBO applies to prioritise competing demands for costing resources.
Stopping the NAIF loan to Adani and redirecting it to other industries makes good sense economically, environmentally and politically, argues Tom Swann.
This Noetic Knowledge report presents what Noetic has observed and learned in the process of developing and implementing investment management. It also provides an overview of effective investment management practices to identify and realise benefits.
This expenditure report provides estimates of the levels and patterns of Australian, State and Territory government expenditure on services relating to Aboriginal and Torres Strait Islander Australians. Data are available for 2015-16, with historical data provided for 2012-13, 2010-11 and 2008-09.
The Turnbull Government appears to be actively soliciting financing from foreign governments and investors towards Adani’s coal mine and rail line, projects it plans to subsidise.
This technical note has been prepared to raise awareness of the factors affecting uncertainty in costings and how the Parliamentary Budget Office (PBO) deals with them.
The citizenship debacle engulfing the Nationals, and in turn the Coalition government, has as much to do with trust and integrity as it does with the constitution. Being consistent is important in business and in government.
Polling conducted by The Australia Institute asked Australians about the federal government’s handling of the global financial crisis (GFC).
This research study, drawing on the views of more than 1200 grantseekers, reveals a huge amount of effort is being wasted on abandoned grant applications, large organisations are increasingly scooping up the small grants too, and pressure is building on local government to shell out...
The Infrastructure Pipeline is Building Queensland’s independent assessment of infrastructure proposals under development by Queensland Government agencies, including departments, government-owned corporations and nominated statutory authorities.
Australia has the highest rate of population growth of all the medium and large OECD countries. But urban planning for this growth is often inadequate.
This brief draws mainly on OECD data from 1980-2014 and on Australian Bureau of Statistics (ABS) data about social security payments to households.
This paper provides information on the NSW Government’s infrastructure investment program including priorities, governance arrangements and the five-year State Infrastructure Plan.