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Capital investments

Alternative labels
Capital spending
Capital expenditures
Capital management
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Broader terms
Business investment
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Capital investments
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Report

Facts over fiction: debunking gas industry spin


For decades, the Australian liquefied natural gas (LNG) industry has claimed that gas is clean, affordable and compatible with global decarbonisation goals. This report has been prepared to rebut the LNG industry’s claims with reputable data, analysis and insights.
Briefing paper

Money talks: stockmarket listings of fossil fuel and electrification mineral companies


This briefing note tallies up new listings on the Australian Stock Exchange (ASX) over the year to 31 October 2021, outlining how many fossil fuel companies have listed compared to resource companies focused on electrification minerals.
Report

The fossil fuel pushers


The evidence has been mounting that Australia is blocking stronger agreements to end public funding of coal and gas has been mounting. This report argues that if Australia continues this behaviour, it will only provide further cover for foreign export credit agencies and other public financial institutions to continue to develop new fossil fuel fields...
Report

Owning a share of your work: tax treatment of Employee Share Schemes


An Employee Share Scheme (ESS) is a scheme where employers offer shares or options to an employee in relation to their employment. This report highlights the benefits, but also the difficulties in measuring the usage of ESS in Australia, and also examines the effectiveness of recent taxation reforms.
Report

Bridge over troubled water


The COVID-19 pandemic caused Australia’s first recession in a generation. In Victoria, the second wave of COVID-19 infections and subsequent extended stay-at-home orders, and other public health restrictions needed to actively suppress the virus, has extended that economic downturn longer than other States and Territories.