Working paper

The law and policy of VAT tourist tax refund schemes: a comparative analysis

This paper does an analysis of the main elements of the European Union VAT tourism tax refund scheme and then focuses on a detailed comparative case study of the design and administration of the tourism tax refund schemes in the GST of Australia and the...
Guide

Guidebook to implement and claim a public interest journalism tax rebate

This publication has been prepared as guidance for the design and introduction of a public interest journalism tax rebate scheme, intended to encourage investment in public interest journalism in Australia. This is in the context of clear problems with the sustainability of news media in...
Report

Tax concessions for public interest journalism

This report considers the case for tax concessions to encourage additional public interest journalism, and examines the potential application of the R&D model to the news media sector.
Fact sheet

Fact Check: Chris Bowen wrong on Government's decision to scrap self-education expenses cap

Opposition treasury spokesman Chris Bowen claims the Government's decision to scrap a $2,000 cap on self-education expenses will allow people to travel as much as they like and claim as much as they like.
Report

Management of the Tourist Refund Scheme

The objective of this audit was to examine whether the Tourist Refund Scheme (TRS) is being effectively administered, with the appropriate management of risks.
Briefing paper

Draft legislation for R&D Tax Incentive changes released

This paper argues that it is evident that Australia’s attraction as a location to conduct R&D has diminished, with the net tax benefit available for non-refundables now being amongst the lowest on a comparison of international R&D tax regimes.
Discussion paper

Consultation on the draft Treasury Laws Amendment (Research and Development Incentive) Bill 2018 and Explanatory Materials

The federal government welcomes stakeholder feedback on the exposure draft legislation and associated explanatory materials. In addition, this accompanying consultation paper outlines key areas where the government requests specific feedback on the implementation of the reforms.
Report

Skin in the game: producer offset 10 years on

With the Producer Offset now 10 years old, this report collates the experiences of producers and broadcasters to analyse its effects in a time of continued change.
Working paper

An examination of tax-deductible donations made by individual Australian taxpayers in 2014–15

Australians are a generous bunch – with around 14.9 million adults (80.8%) donating $11.2 billion to charities and non-profit organisations (NPOs) over twelve months in 2015–16.
Discussion paper

Tax deductible gift recipient reform opportunities: discussion paper

This discussion paper considers potential reforms to the Deductible Gift Recipient (DGR) tax arrangements.
Report

Age of entitlement: age-based tax breaks

The Commonwealth Government could save about $1 billion a year by winding back three tax breaks for older Australians that are unduly generous and have no sensible policy rationale. Seniors pay less tax and get a higher rebate on private health insurance than do younger...
Report

Drama report: production of feature films and tv drama in Australia in 2015/16

The Drama Report 2015/16 covers the production of feature films and TV drama programs (mini-series, telemovies and series/serials) by financial year. It reports on the operation of the Producer Offset tax rebate for domestic Australian projects and official co-productions, incorporating data gathered through surveys and...
Report

Review of the R&D tax incentive

The Turnbull Government is encouraging feedback from Australia’s research and development (R&D) community, businesses and industry groups and other stakeholders on the R&D Tax Incentive Review findings released today. The review was undertaken by Chair of Innovation Australia Bill Ferris, Australia’s Chief Scientist Alan Finkel...
Journal article

Biodiversity offsets in New Zealand: addressing the risks and maximising the benefits

Biodiversity offsets are proliferating globally, and are commonly offered or required in a development context to address residual impacts on biodiversity. Regulatory requirements for mitigating or offsetting ecological harm are now commonplace, with more than 60 countries having introduced relevant policies. Biodiversity offsets are commonly...
Report

Commonwealth child care support – what do families get?

This Research Note overviews what the Commonwealth provides in terms of child care financial support and assistance.