This report reviews both the minimum withdrawal amounts for account-based pensions and the regulatory barriers currently restricting ‘the availability of relevant and appropriate income stream products in the Australian market’.

This guide outlines the support, programmes and advice the Australian Government and its agencies provide for small business.

The Black Economy Taskforce has been established to develop an innovative, forward-looking, whole-of-government policy response to combat the black economy in Australia. The Taskforce invites all interested parties to make a submission on this interim report.

When announcing the review on 30 November 2016, the Treasurer, the Hon Scott Morrison said, ‘We will ensure that the Petroleum Resource Rent Tax (PRRT) provides an equitable return to the Australian community from the recovery of petroleum resources without discouraging investment in exploration and development which is vital to that industry’. The review has...

This paper outlines the origins of tax expenditure analysis in the 1960s, the key debates at that time and over subsequent decades, and the current state of tax expenditure analysis. The paper suggests that the pros and cons of tax expenditure analysis were comprehensively worked through within a short time of the concept being proposed...