This paper examines aspects of the present use of trusts with a view to outlining the extent of the problem and examining who benefits.

This research was conducted with Not-for-profit organisations (NFPs) to understand their different types, characteristics, behaviours and needs, to help the ATO improve their relationship with the NFP sector.

Vacant housing rates are rising in our major cities. Across Australia on census night, 11.2% of housing was recorded as unoccupied – a total of 1,089,165 dwellings. With housing affordability stress also intensifying, the moment for a push on empty property taxes looks to have arrived.

The Economic Regulation Authority (ERA) considers that the Emergency Services Levy (ESL) is an appropriate way of funding emergency services. This review has identified a number of ways in which the accountability and transparency of the allocation of ESL expenditure could be improved.

This report from The Australia Institute’s senior economist, Matt Grudnoff, reviews the economic impact of the South Australian government’s proposed bank levy.