The results of the 2025 survey show Australians continue to expect a tax system that is fair, progressive, and capable of addressing inequality, while also funding high‑quality public services that support everyday life. Support for tax reform remains, but it is expressed with greater caution and conditionality than in previous years.

Capital gains tax (CGT) and negative gearing were two of the top three priorities for tax reform in Australia identified by participants at a community tax summit. This paper argues for a reduction to the CGT discount from 50% to 25% and limiting negative gearing deductions to investment income only.

A report into the tax treatment of Australian oil and gas resources, including proposals for changes to the tax treatment of gas production and export. The views and recommendations of committee members are presented. Agreement was unable to be reached on a set of recommendations on Australia's approach to the taxation of its gas resources.

This year, the Australian Government is saying the budget will restore 'intergenerational equity'. This analysis argues that policies presented as promoting ‘intergenerational equity’ are failing to address the structural drivers of inequality. It presents recent polling indicating that young Australians are worried about burgeoning public debt. The paper proposes alternative policies to deliver intergenerational fairness.

This report explores the veracity of the ‘low-tax’ label in Australia by examining both absolute measures of the tax burden and relative measures based on international comparisons. It proposes that the widely-held claim that Australia is a low-tax country is misleading and risks distorting public policy debates.