Imposing the GST on different types of imports has been a contentious topic for some time. Different parts of Australian society stand to benefit or lose significantly depending on how, or whether, the system is changed. This paper outlines the regulatory framework, including the relationship between online shopping and the low value threshold. Executive summary...

This paper argues that the need for comprehensive and considered tax reform is now urgent and profound in order to keep the economy growing, and to fund a strong social safety net. Purpose of paper This is the first in a series of papers that the Business Council of Australia will be releasing in the...

This paper discusses key regulatory issues and developments emerging from the GFC in relation to three distinct areas - financial market regulation; taxation; and banking and finance. The paper analyses the adequacy and efficacy of Australia's legal infrastructure in these three areas from a comparative perspective.

Provides information to businesses on the carbon tax price reduction obligation and explains the consequences of a failure to comply. Introduction On 17 July 2014 the Clean Energy Legislation (Carbon Tax Repeal) Act 2014 amended the Competition and Consumer Act 2010 (the CCA) to include a new Part V – Carbon Tax Price Reduction Obligation...

This paper examines the role, effectiveness and processes associated with the G20, specifically looking at the issues of international governance, financial regulation and taxation regulation. Executive summary With the GFC behind us and the G20’s financial system reform agenda ending soon, the group has been left open to criticism that the November 2014 Brisbane Summit...