This report highlights key federal taxation areas requiring reform, with brief case studies illustrating the inequities, and presents a number of recommendations for a fairer system. The Brotherhood is urging the new federal government to examine options to create a fairer, simpler and a more efficient tax system that maximises economic and social participation.

This report contains the Commission's latest quantitative estimates of Australian government assistance to industry. It also examines recent developments in assistance in various sectors of the economy over the year or so prior to the commencement of the caretaker period in October 2007, and outlines some recent international policy developments affecting Australia's trade. The review...

Each year, QUT's The Australian Centre for Philanthropy and Nonprofit Studies (CPNS) collects and analyses statistics on the amount and extent of tax-deductible donations made and claimed by Australians in their individual income tax returns to deductible gift recipients (DGRs). The information presented in this paper is based on the amount and type of tax-deductible...

On 4 February 2008, the government confirmed its 2007 federal election commitment to establish First Home Saver Accounts to assist Australians aged 18 and over to save for their first home. First Home Saver Accounts will provide a simple, tax effective way for Australians to save a deposit for their first home through a combination...

This statement provides details of concessions, benefits and incentives provided through the tax system (tax expenditures) to taxpayers by the Australian government. The publication of information on the Australian Government’s tax expenditures is a requirement under the Charter of Budget Honesty Act 1998. This statement lists around 300 tax expenditures and, where possible, reports the...