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The Mid-Year Economic and Fiscal Outlook (MYEFO) shows this year's federal deficit has improved by $5.8 billion compared to forecasts in the May budget, but it is still going to hit more than $23 billion.
This ASIC Enforcement Review Taskforce position paper outlines reforms to enhance ASIC’s access to telephone intercepts for the investigation and prosecution of serious corporate law offences.
On 1 December 2015, the most significant changes to Australia’s foreign investment framework in over forty years were introduced. The reforms provided for stronger enforcement of the rules, a better resourced system and clearer rules for foreign investors.
In the year since the reforms...
The Mid-Year Economic and Fiscal Outlook 2016-17 (MYEFO) has been prepared in accordance with the Charter of Budget Honesty Act 1998 . The Charter requires that the Government provide a mid-year budget report which provides updated information on the Government’s fiscal position.
The Mid-Year Economic and Fiscal Outlook 2014-15 (MYEFO) has been prepared in accordance with the Charter of Budget Honesty Act 1998. The Charter requires that the Government provide a mid-year budget report which provides updated information on the Government’s fiscal position....
The ABN system was originally introduced in 2000 to provide a unique identifier for businesses to use when dealing with government, and to support the introduction and administration of the Goods and Services Tax (GST). However, the value and meaning of an ABN within the...
As well as updating the economic and fiscal outlook, the MYEFO updates the budgetary position. In particular, the MYEFO takes account of all decisions made since the release of the budget which affect expenses and revenue and hence revises the budget aggregates. An appendix to...
This procurement connected policy outlines the key components of the Commonwealth Government’s policy to increase the integrity of government procurement, as recommended in the Black Economy Taskforce’s final 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...
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...