A review into the Australian Taxation Office’s (ATO) decision making in relation to the general interest charges on tax debts. It found the ATO’s inconsistent decision-making, vague guidance and poor communication were leading to confusion and unfair outcomes for taxpayers seeking a remittance of the interest charges accumulating on tax debts. It made four recommendations.

There are various proposals regarding how to reform capital gains taxation in Australia. Using data on realised capital gains in 2022 for a subset of housing investors (those holding for between one and nine years) this paper describes how four different tax systems, including the current system, would have treated individuals differently.

Recent economic modelling on the impacts of a 25% gas export tax has been quickly and fully embraced by the fossil-fuel companies, and other lobby groups. This analysis of the modelling finds that it is mostly irrelevant to the gas industry in Australia in modelling a gas project that doesn’t exist.

This report examines the role of taxation settings affecting housing investment in Australia, noting that housing is one of the most heavily taxed items in the economy. It proposes that governments need to first fix housing supply, not seek to increase tax imposts on housing supply.

This statement estimates the revenue forgone through tax expenditures. It also provides data on how large tax expenditures and common tax system features are distributed across individuals and businesses.