The Australian tax-transfer system targets those in need and, as a consequence, is prone to poverty traps, where higher private income leads to very little gain in disposable income. This paper examines available evidence on this problem, and looks at both incremental and radical solutions. These traps can severely impact on people’s ability to work...

Complaints investigated by the Ombudsman identified concerns with the Australian Taxation Office’s (ATO) response when Tax File Numbers (TFNs) are compromised or TFN records are incorrectly linked. Three key areas of concern are the ATO’s: failure to respond appropriately to problems arising from compromised TFNs inadequate policy oversight and recognition of the systemic issues demonstrated...

This paper shows that the proposed reforms would consolidate the existing family tax system, which clearly fails in terms of both fairness and disincentives. In the early 1980’s Australia had a highly progressive individual income tax and universal family payments. The paper proposes a return to a strongly progressive individual based income tax and universal...

Each year hundreds of Australian and New Zealand artists perform overseas. This guide helps navigate the sometimes complex processes surrounding visas, work permits and taxes when preparing to tour internationally. This guide, published jointy by the Australia Council for the Arts and Creative New Zealand Toi Aotearoa, focuses on the regions identified by Australian and...

This guide will help not-for-profit cultural organisations and individual artists understand the formalities associated with receiving philanthropic gifts. Compiled by Louise Wlash of the Australia Council's Artsupport program, this is your one-stop-shop for tax and legal information about philanthropic fundraising. The guide includes: Key terms and requirements explained in simple language How-to advice, examples and...