This report presents interim findings from a longitudinal qualitative research project that examines the factors that lead to and result from award reliance in higher and professional award classification employment. The interim report provides in-depth qualitative analysis from the first phase of the project which included 30 award-reliant employees in higher award classification employment, including...

Superannuation is vital to Australia's system of support for retirement. Compulsory super, along with voluntary contributions, enables people to have a much higher standard of living in retirement than possible on the Age Pension alone. Australian governments currently support retirees not only through the Age Pension but indirectly through tax breaks for superannuation. However, the...

This paper considers the arguments for and against greater use of a sovereign wealth fund in Australia. It argues that the existing Future Fund is unnecessary and that greater use of a sovereign wealth fund would harm Australia’s future prosperity. Sovereign wealth funds (SWFs) have become more prominent both in Australia and abroad since the...

Australia’s National Strategy for Ecologically Sustainable Development endorses the establishment of taxation systems that take into account the social and environmental costs of resource use. In the context of the construction industry, the Green Building Council of Australia similarly promotes the concept of Ecologically Sustainable Development (ESD) and recognises the need to integrate economic instruments...

This Senate report reviews new amendments to taxation laws and recommends that they be passed. The Tax Laws Amendment (2011 Measures No. 8) Bill 2011 and the Pay As You Go Withholding Non-compliance Tax Bill 2011 were introduced by the Government into the House of Representatives on 13 October 2011. On 3 November 2011, the...