The objective of this audit was to examine whether the Tourist Refund Scheme (TRS) is being effectively administered, with the appropriate management of risks.

The Australian government has tasked the Commission with assessing the zone tax offset (ZTO), the remote area allowance (RAA) and the fringe benefits tax (FBT) remote area concessions. As a first step, the Commission held extensive consultations with communities and businesses in remote Australia. This draft report outlines some of the initial findings.

A progressive personal income tax regime has been a longstanding feature of Australia’s tax (and transfer) system. This paper provides a framework for considering the progressivity of our personal income tax system and the implicit policy trade-offs arising from such a system.

This report provides practical guidance on using carbon revenues by helping policymakers understand the implications, opportunities, and challenges associated with different approaches to carbon revenue use.

The report identifies policy settings that have contributed to differences in outcomes across generations in Australia. It looks ahead to what an ageing population might mean for the economic future of today’s young.