Allowing tax deductions for certain expenses incurred in planting a carbon sink forest has become a controversial topic. This paper looks at the background to the tax deduction, explains why carbon sink forest are important in controlling emissions, outlines recent objections to this measure during the Senate debates over the period 24 to 26 June...

While much of the superannuation system has remained unaltered by these changes, many aspects have been comprehensively altered, especially the taxation of the benefits when paid to the individual. This paper outlines these and subsequent significant changes to Australia’s superannuation system since 1 July 2007.

Since the United Nations Framework Convention on Climate Change and the Kyoto Protocol to that Convention, came into force in 2005, emissions trading has been the preferred approach for any international efforts to control, and eventually reduce, greenhouse gas emissions. Several emission trading schemes are already in operation in different regions and countries, and others...

Soft compulsion is a method to increase retirement savings by automatically increasing the individual employee’s superannuation contributions, but allowing the individual to opt out of this arrangement. It is based on the assumption that individuals, left to their own devices, will often fail to make sufficient superannuation contributions to ensure that they receive an adequate...

This paper presents background information on past events and current arrangements for any discussions following the recent release of the report of the review of military superannuation.