Mining companies in Australia used almost 8 billion litres of diesel in 2023–24, a quarter of Australia’s total. This paper proposes that eliminating diesel subsidies for mining would encourage electrifying mining equipment, improving Australia’s fuel security and budget balance.

War in Iran and the resulting impacts on energy markets have intensified debate about Australia’s gas exports. While Australian debate on taxation of gas features regular international comparisons, a comparison with Japan itself is rarely made. This report aims to fill this gap with a basic introduction to Japan’s Petroleum and Coal Tax.

War in the Middle East will likely increase global energy prices and presents significant implications for Australians and the Australian economy. This paper finds that Australian Government choices will determine how hard the price spike hits Australian households, how huge gas export company profits are and how much tax revenue Australia will collect.

This paper proposes a targeted income tax cut for low-income workers by increasing the Low Income Tax Offset (LITO). The LITO is an automatic tax refund that low-income earners receive when they lodge their tax return. The paper reveals key beneficiaries would be young people and those in regional areas, with National Party electorates benefiting...

Recent economic modelling on the impacts of a 25% gas export tax has been quickly and fully embraced by the fossil-fuel companies, and other lobby groups. This analysis of the modelling finds that it is mostly irrelevant to the gas industry in Australia in modelling a gas project that doesn’t exist.