At the request of the Royal Commission, this information note identifies reforms affecting SME lending introduced since 2007. The reforms outlined in this information note primarily concern reforms that are of relevance to small businesses, rather than medium sized enterprises, which are treated consistently with larger enterprises within the regulatory framework.

The Taskforce’s final report highlights the harm that the black economy causes to honest businesses and the community, penalising honest taxpayers, undermining the integrity of Australia’s tax and welfare systems and creating an uneven playing field for the majority of small businesses doing the right thing.

Population growth and population distribution affect most areas of public policy. This paper examines the benefits that population growth and migration bring to Australia, whilst remaining aware of the challenges created by having a larger population.

This paper uses administrative business income tax data covering 2001-02 to 2014-15 to determine whether payroll tax affects the behaviour of businesses.

Reforms are being introduced to improve the efficiency and level of competition in consumer lending, with a goal of driving better pricing, enhanced access to finance and new products and services.