The Goods and Services Tax (GST) is a major feature of the tax system in Australia. Australia’s GST is narrow, with around half of spending untaxed. This paper explores the horizontal equity consequences of these exclusions and discusses the winners and losers from expanding GST to tax all consumption items (broadening the base).

This report outlines poverty lines and people in poverty in Australia from 2022–23 data. It examines trends in poverty from 1999 to 2022, and social security payments and poverty lines in 2023. It finds that more than one in seven people in Australia live below the poverty line.

The project aimed to assist the NSW Department of Education in achieving multilingual communication within educational settings through the deployment of Large Language Models (LLMs). This report describes the findings which shed light on the expected performance of current LLMs for the specific use case of the department and provide a methodology for similar evaluations.

This report aims to inform the ongoing discussion of rental housing policy with new evidence about the experience of renting in the Australian private rental sector. The report notes that rents have surged by 47% in the past five years and calls for nationwide rental increase limits.

This report explores critical issues surrounding housing insecurity and homelessness in the context of disaster response and recovery in Australia. Developed following a national symposium attended by more than 120 leaders from across the emergency management, housing, homelessness and academic sectors, the report finds that the increasing severity of disasters, coupled with the housing crisis...