Tobacco consumption continues to have serious health and economic impacts for individuals, their families and society. Each year in Australia tobacco still kills more than 15,000 people and has more than $31.5 billion in health and economic costs. Results from the 2013 National Drug Strategy Household Survey show approximately 12.8 per cent of Australians -...

Australia’s population is changing, our way of doing business is changing, and the opportunities and challenges we face are changing. As we go through this economic transition, it is vital that our tax and superannuation systems are modernised to ensure that they are doing their job to drive economic growth and national prosperity. A prosperous...

This inquiry considered the administration and transparency of the Register of Environmental Organisations, which is the Commonwealth scheme to enable eligible environmental organisations to receive tax-deductible donations.

Much of this year’s Budget was already ‘old news’ by the time the Treasurer stood to address Parliament at 7:30 last night. His speech confirmed many measures which had been selectively leaked to journalists: the small business measures, the Google tax Mk II, the increase to the top of the 32.5% income tax bracket, for...

The Federal Treasurer, Scott Morrison, is a strong advocate of both cutting income taxes and reducing the budget deficit. These two goals appear contradictory, since reducing government revenue would lead to a larger budget deficit. The Treasurer gets around this by making exaggerated claims about the economic benefits of income tax cuts. While there may...