This paper argues tax breaks for large, American-style utes cost Australians over $250 million in foregone revenue in 2023. A loophole in Australia’s tax law effectively subsidises large utes such as Ram and Chevrolet pick-up trucks by avoiding the Luxury Car Tax (LCT) that other imported vehicles pay, regardless of if the vehicles are used...

The purpose of this consultation paper is to seek stakeholder feedback and views on potential reforms that will enhance the Tax Practitioners Board’s registration requirements for tax practitioners, including tax agents and Business Activity Statement agents.

This report proposes a comprehensive reform of New Zealand's transport funding model. It addresses common concerns about road pricing, including privacy and equity issues, and draws on successful international examples from cities like Singapore and Stockholm.

This Post-Implementation Review (PIR) assesses whether legislation that removed the preferential tax treatment for Offshore Banking Units is achieving its intended goals effectively and efficiently. The PIR found that the measures were effective and delivered net benefits to the Australian community.

The report analyses potential sustainable alternatives to kerosene-based fuels and finds that there is no realistic or scalable alternative that would meet current aviation needs. It concludes that private jet expansion, even with alternative fuels, is not defensible and should be considered by policymakers with great caution.