Pauline Hanson's February 2017 announcement that One Nation will again campaign for a flat-rate 2 per cent turnover tax takes her back to a policy position she first adopted nearly two decades ago.Initial analysis suggests that a shift from the current taxation mix to a 2 per cent turn over tax as proposed by Senator...

The South Australian government will introduce from July a “point-of-consumption tax” to claw back some of the gambling tax revenue it is seeing disappear over the border. The new tax is a reasonable response to a growing problem, and probably won’t send bookmakers to the wall. But it does highlight the current regulatory mess surrounding...

The operations and performance of the Australian Taxation Office (ATO) are subject to external scrutiny from parliamentary committees and the Australian National Audit Office (ANAO). Recommendations made by parliamentary committees and performance audits identify risks to the successful delivery of outcomes. The implementation of recommendations agreed to by the ATO will provide the most benefit...

The government’s 10-year company tax cut plan was announced in the May 2016 budget, but was always going to be difficult to sell as an urgently needed reform. Since then, the debate has effectively shown that there is nothing in it that would increase the incentive to invest. This reflects the role of dividend imputation...

Charities in Australia can be political. They can advocate and lobby to further their charitable purposes. But they can't be party-political.