Working paper

The tax and accounting interface: how to build a transformational tax system for small businesses using technology as a pathway to reform

This paper examines whether, in light of the advances in technology and digital take-up rates, the benefits and compliance cost savings of applying accounting income to determine tax liabilities for small business now outweigh previous arguments that rejected such proposals.
Report

Back in business? WA small businesses and the impact of COVID-19

The impact of COVID-19 has been felt across the economy and business sector, but for small businesses these shocks can be more challenging to deal with, with fewer resources to draw from. This report covers findings from the 2020 BCEC Small Business Survey including the...
Report

The changing structure of the Australian economy

This report outlines how a dramatic re-shaping to the structure of Australia’s economy has largely benefited big corporates and the financial sector, at the expense of family-run and small businesses.
Report

Insurance Inquiry report: December 2020

This inquiry has found widespread market failure in regards to the availability and affordability of essential small business insurance products.
Policy report

Economic scars: how the lockdowns have permanently disfigured the Australian economy

The economic crisis caused by lockdown measures in response to COVID-19 has distorted the Australian economy. The economic costs of lockdowns have not been equally shared across the country. This paper outlines five key pieces of evidence that lockdowns, rather than freezing the economy in...
Fact sheet

Insolvency reforms to support small business

The Australian government is making changes to our insolvency framework to better serve Australian small businesses, their creditors, and their employees. The changes will introduce new processes suitable for small businesses from 1 January 2021, reducing complexity, time and costs for small businesses.
Report

COVID-19 Fiscal and economic review

This review report provides an update on Queensland’s economic and fiscal estimates over 2019-20 and 2020-21 that incorporate the impacts of the COVID-19 pandemic to date.
Book

Coronavirus and engaging cities: towards community recovery

What future lies ahead for cities and communities beyond the coronavirus pandemic? In this eBook, Canadian-based economic geographer and urban scholar, Shauna Brail, looks at lessons from lockdown and creative approaches to reopening and recovery.
Report

The initial impacts of COVID-19 on the self-employed

This paper provides a summary of the initial impacts of COVID-19 on the self-employed based on data from the 33rd ANUpoll which collected information from 3,155 Australians over the period 14-27 April 2020. It is the first longitudinal survey data on the impact of COVID-19...
Position paper

Supply chain finance review: position paper

This position paper details ASBFEO’s findings and makes a suite of draft recommendations to be finalised before a full report is handed down at the end of March 2020.