Outlines the legal status of Airbnb and Uber operations in NSW, and contains an overview of each platform and current usage in Sydney, and where applicable, more broadly in NSW. Introduction The way in which people consume goods and services has changed dramatically since the birth of web and app-based sharing platforms. By connecting demand...

Tax reform can no longer be avoided. Tax reform is essential to help resolve the serious Budget pressures facing federal and state governments which threaten essential benefits and services. We need it to underpin growth - in investment, living standards and jobs - at a time of major structural and technological change in Australia and...

This paper investigates the extent to which certain deductions and tax offsets in the individual tax system are used by tax payers across different income ranges, and the impact these have on potential tax revenue and the equity of this system. Executive summary Personal income tax is the largest component of tax revenue. Hence any...

Australia has witnessed a remarkable shift in public attitudes to public spending and tax over the last two years. We no longer feel overtaxed. We want more spent on public services, especially health and education, and we are willing to pay more tax to enable that. These sentiments were first revealed in the 2014 Per...

In recent years, a series of studies have been undertaken in Australia that use static general equilibrium models with a representative household to compare the relative efficiency of different Australian taxes. This paper aims to complement these earlier studies and contribute to a broader discussion about the structure of Australia’s tax system by estimating the...