Allowing tax deductions for certain expenses incurred in planting a carbon sink forest has become a controversial topic. This paper looks at the background to the tax deduction, explains why carbon sink forest are important in controlling emissions, outlines recent objections to this measure during the Senate debates over the period 24 to 26 June...

While much of the superannuation system has remained unaltered by these changes, many aspects have been comprehensively altered, especially the taxation of the benefits when paid to the individual. This paper outlines these and subsequent significant changes to Australia’s superannuation system since 1 July 2007.

This research paper provides an overview of the people trafficking problem in Australia, Australia’s responses to date and the likely effectiveness of those measures. It also provides access to a range of key documents and relevant electronic resources on the issues.

Since the United Nations Framework Convention on Climate Change and the Kyoto Protocol to that Convention, came into force in 2005, emissions trading has been the preferred approach for any international efforts to control, and eventually reduce, greenhouse gas emissions. Several emission trading schemes are already in operation in different regions and countries, and others...

This paper provides data on the four separate summary indexes derived from the 2006 Census of Population and Housing.