With changes to the way trusts are taxed soon to be introduced to parliament, this research reveals that revenue equivalent to almost a quarter of GDP now flows through trusts. The report uses Treasury data which shows that trusts are overwhelmingly used by the wealthiest Australians.

Australians hold some of the highest levels of mortgage debt in the world. This paper examines what is widely considered to be one of the strongest channels of monetary policy transmission into household spending – the effect of changes in mortgage payments when mortgage rates are linked to the short-term policy rate.

The Victorian Government owns about $400 billion of land and infrastructure. When community needs change or infrastructure ages, building new infrastructure is not the only answer. The government can also upgrade existing infrastructure, maintain it better or change how people use it. This report examines how Victorian Government agencies manage public infrastructure and how they...

This report warns that many of Aotearoa New Zealand's mounting infrastructure challenges stem from a preventable lack of basic upkeep of assets. It calls for fundamental changes, including ring-fencing renewal funding, increasing transparency and ensuring infrastructure investment decisions consider full asset lifecycles rather than just upfront costs.

As Queensland councils own and operate approximately $114 billion worth of infrastructure assets, it is pivotal they manage them effectively. This audit report examines five Queensland councils' asset management approach.