The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s (ATO’s) management of small business tax debt arising from compliance activities.

As aged care is increasingly run by for-profit companies, questions have been raised about the financial practices, tax payments and the overall lack of transparency. This report analyses the tax practices and financial structures of Australia’s six largest private family owned aged care companies using the limited public information that is available.

This discussion paper explores the economic impact of the Australian Investment Guarantee, an economic policy initiative of the Australian Labor Party that they are taking to the 2019 federal election.

The Australian Small Business and Family Enterprise Ombudsman has researched the issue of debt recovery action taken by the ATO against small businesses while the disputed matter was before the Administrative Appeals Tribunal. The investigation found that such action can severely impact upon a person's ability to prosecute their case and carry on their business.

National Party policy document outlining their taxation plan for small business.