Better targeting of superannuation contributions tax breaks could save the budget $3.9 billion a year, argues this report. Summary Tax breaks for superannuation contributions and earnings should be targeted more tightly at their policy purpose. The current system is expensive and unfair.

Overview This report explores the key border security concepts and emergent policy challenges that will impact on Australia's border security policy. Effective border security allows for the seamless legitimate movement of people and goods across Australia’s borders, which is critical to enhancing trade, travel and migration. The provision of border security involves far more than...

Overview This paper reviews the capability of the RAAF, and concludes that the service has been remarkably successful in winning government support for its acquisitions. More importantly, the money has turned into real capability. There are a couple of areas where more work is required, the most important of those being anti-submarine warfare.

This paper briefly outlines the functions performed by the Auditor-General, the significance of the Auditor-General’s independence, and some possible issues for the new Auditor-General. Executive summary Following the appointment in June 2015 of Mr Grant Hehir to a ten-year term as the Commonwealth’s Auditor-General, this paper briefly outlines the functions performed by the Auditor-General, the...

Overview In 2013, then opposition communications spokesman Malcolm Turnbull pledged to ditch Labor's fibre-to-the-premises national broadband network and replace it with a mix of technologies including upgraded copper wires and pay TV cables. Now, despite a blowout in the cost of his version of the NBN from $29.5 billion to $56 billion, he insists it...