Research conducted in late 2019 for PIJI suggested that an R&D-style tax rebate for public interest journalism could have a significant positive investment impact. Conservative analysis suggests a benefit-cost ratio of up to 1.90, and as much as $356m additional benefit.

This guidebook is the extension to that initial investigation, and provides guidance on the types of activities and eligibility criteria for a Public Interest Journalism Tax Rebate, and serves as a model for policymakers in designing a scheme.