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Company tax

Alternative labels
Business tax
Corporate tax
Bank levy
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Discussion paper

Reforming the Petroleum Resource Rent Tax: a proposal to change its structure


This paper suggests that some tweaking of the Petroleum Resource Rent Tax (PRRT) is required so it allows Australia to share in the windfall energy profits.
Report

War gains: LNG windfall profits 2022


The author of this report argues that The $26 to $40 billion windfall received by LNG exporters in Australia should be taxed. The windfall is a result of war and in no way reflects effort by or costs faced by oil and gas companies. A windfall tax is a fair and economically responsible measure to...
Working paper

Paying back Australia's COVID-19 debt


The COVID-19 pandemic has seen a sudden and steep increase in Australia’s public debt, as in most other countries. This paper investigates and assesses ways in which Australia can bring its debt down to fiscally sustainable levels through the tax and transfer system.
Report

Making big tech pay for the news they use


Efforts to rebalance the relationships between journalism and 'big tech' are focused primarily within three distinct, yet at times overlapping, policy areas: digital taxation, competition policy and intellectual property. This report analyses the evidence and justification for these various policies and examines the implications for news media in low-income and developing countries.
Briefing paper

APPEA members who pay no income tax


In this paper, the author asserts that petroleum industry claims, including by the Australian Petroleum Production & Exploration Association (APPEA), that gas projects would be contributing billions of dollars in federal taxes has not eventuated.