The review analysed the effect of the Point of Consumption Tax (POCT) on wagering operators, the racing industry in Victoria and Australia’s major sporting codes. It considers the effect of the tax on wagering and betting during the first twelve-months following the implementation of the POCT – that is, the 2019 calendar year.

This paper focuses on 1975 'Asprey Review,' which provided a blueprint for reform of the Australian tax system.

The motivation for this tax transition was to improve the predictability, efficiency and equity of the ACT’s taxation system. Eight years into the twenty year transition it appears that the reforms are achieving all three objectives.

The ultimate way to measure the success of any government-backed stimulus project is by how much additional employment it creates. This paper estimates the additional employment that bringing forward stage 2 of the proposed income tax cuts might create.

This paper looks at how much of the benefit of bringing forward the tax cut goes to women and how much goes to men, based on two options for how the federal government might bring forward the tax cuts.