A levy of just $2 for every $1000 of unimproved land value would raise $7 billion a year with an annual charge of $772 on the median-priced Sydney home, $560 on the median-priced Melbourne home, and lower average rates in other cities and the regions, according to this report. Summary

Levies and charges are taxes initiated by primary industries and imposed on the producers in that industry in order to pool resources and to find solutions to priority issues. This review examines the systems by which agricultural levies are monitored and enforced in order to most effectively use R&D funds to assist producers.

This audit assessed the effectiveness of the Australian Taxation Office’s administration of capital gains tax for individual and small business taxpayers. To form a conclusion against this objective, the ANAO adopted the following high-level criteria: management arrangements support the effective administration of CGT for individual and small business taxpayers; compliance risks are assessed and a...

Outlines the potential impact of the fuel excise on the environment and on lower income Australians. Summary Treasury anticipates that the reindexation of the fuel excise will collect $2.2 billion over the forward estimates. From 2001 when the excise was deindexed from inflation by the Howard Government to today, the budget has lost more than...

The mining lobby’s concern for the taxpayer comes at a time when tax avoidance by mining companies has been attracting headlines and featuring in other parliamentary inquiries, argues this report. Overview Donations to environment organisations in Australia are tax deductible as long as the organisation in question is listed on the Commonwealth Register of Environmental...