This survey data finds broad support for universities investing ethically, and for the idea that universities should avoid fossil fuel investments. Overview This report begins by outlining the fast growing campus divestment movement, globally and in Australia, and explores the debate about the ‘moral university’ and fossil fuels. It then explores the first national poll...

Presents a proposal for making the pension universal (free of means test) and abolishing the tax concessions. Overview The Abbott Government, as part of its ‘budget repair’ efforts, wanted in the 2014 Budget to increase the pension age to 70 and to restrict pension indexation to the price index, meaning that the pension will fall...

This report argues that the current arrangements for taxation of asset incomes are flawed and recommends changes. Overview

At present burning woodchips or other native forest biomass, is not a certified form of renewable energy under the Renewable Emergy Target. Electricity generated from burning native forest biomass is not eligible for RECs. The Australian Forest Products Association is seeking to have the regulation amended to add biomass from native forests as a certified...

Overview: Super tax concessions are increasingly being used by high income earners as a way of minimising their tax. This is not their original purpose. They were designed to encourage people to save for their retirement so they would be more self-reliant and less dependent on taxpayers. 80 per cent of those who are of...