The purpose of this paper is to seek views on the possible design characteristics of a reporting regime to provide information on Australians who receive an income from sharing economy websites.

This paper outlines the challenges of forecasting and communicating estimates of the revenue impact of policies over the medium term. The variety of policy costings that Treasury undertakes and the benefits and shortcomings of static and dynamic microsimulation approaches are discussed, with the paper concluding that medium term estimates need to be treated and communicated...

'Nowcasting' is the prediction of the current state of the economy based on a range of partial indicators before the official economic statistics are released. It assists in the early identification of ‘turning points’ or significant shifts in momentum in the economy.

This paper provides information about the trans-Tasman electronic invoicing (e-invoicing) collaboration and seeks feedback from key stakeholders on early thinking about operational governance options for e-invoicing arrangements. The feedback received will inform the further development of options and related advice to the Australian and New Zealand governments.

The federal government is working with other countries, through the G20 and the OECD, to develop sustainable, multilateral responses to address the challenges to Australia's tax systems arising from digitalisation. This discussion paper explores options to move towards a fairer and more sustainable tax system for the digitalised economy.