The largest tax concession in Australia is the capital gains tax (CGT) exemption for the main residence. Last year it cost the budget $46 billion and is predicted to cost the budget $189 billion over the next four years. Each year the cost of the CGT exemption on for the main residence costs the federal...

Key Liberal and National party electorates back a switch to 100% renewables by 2030 and a global moratorium on new coal mines, according to ReachTEL polling commissioned by The Australia Institute. A moratorium on new coal mines received between 50-57% support with opposition to the proposition ranging between 23-33% by voters in the seats of...

This paper outlines a solution to the twin problems of incentives for retirement of coal fired generation and funding rehabilitation liabilities.

Examines proposals to cut company tax rates by looking at the circumstances of some of the main company tax-payers, namely the top 15 listed companies in Australia. Summary The purpose of the present paper is to critically evaluate the arguments for cutting the company tax rate. Company tax is a complicated affair yet there are...

Summary Work life balance is more of an aspiration than a reality for many Australians. Unpaid overtime is commonplace in many Australian workplaces with more than half of all workers stating they worked unpaid overtime in the week leading up to the survey. Australians now donate $128 billion in unpaid overtime annually to their employers...