An Employee Share Scheme (ESS) is a scheme where employers offer shares or options to an employee in relation to their employment. This report highlights the benefits, but also the difficulties in measuring the usage of ESS in Australia, and also examines the effectiveness of recent taxation reforms.

Since the advent of European settlement, Australia has been a net recipient of foreign investment. Foreign investment is crucial to grow the Australian economy, but it does not necessarily follow that all foreign investment is equally productive. The committee urges the Australian government to accept the findings and recommendations of this report in the spirit...

The dynamic nature of an international pandemic such as COVID-19 carries inherent security risks for governments, businesses and individuals. Due to such concerns regarding potential future fraudulent behaviour relating to the COVID-19 vaccination status of individuals, which cannot be properly predicted at this point, the committee has resolved to present its current findings in this...

This interim report outlines the current findings from the Senate inquiry into oil and gas exploration and production in the Beetaloo Basin, with particular reference to the Industry Research and Development (Beetaloo Cooperative Drilling Program) Instrument 2021, which provides public money for oil and gas corporations.

For the purposes of this inquiry, the Committee accepted a broad definition of both foreign policy, and foreign policy research, in order to explore all the evidence provided. This inquiry report primarily explores the role of government funding of foreign policy research and analysis.