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Taxation

Report

Petroleum Resource Rent Tax: review of gas transfer pricing arrangements


This review report makes recommendations to deliver a fairer return from offshore liquefied natural gas projects, while limiting impacts on investment incentives and risks to future supply.
Report

Identifying and reducing the tax gap for individuals not in business


The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s arrangements for identifying and reducing the income tax gap for individuals not in business.
Report

Back in black? A menu of measures to repair the budget


The federal government needs to cut spending and raise taxes to rein in Australia’s structural budget deficit, according to this Grattan Institute report.
Working paper

Tax bunching of very high earners. Evidence from Australia's Division 293 tax


In this paper, the authors examine the bunching behaviour of individuals in Australia in response to an extra 15 per cent tax on compulsory retirement contributions imposed on those earning more than $250,000.
Policy report

Fiscal reform to rescue our future: the ‘national conversation’ on budgets, spending and tax


There is a wide-ranging agenda of issues to which this paper aims to make a start by examining past, current and projected levels of federal government expenditure and revenue, highlighting where the major shifts are occurring.