This report argues that the government would have had an additional $38 billion for last year's federal government budget had it not been for unsustainable income tax cuts that were made in the lead up to the global financial coverage. Had the income tax cuts not been made, the current budget would not be in...

This report evaluates the operation, effectiveness and implications of key Commonwealth, state and territory counter-terrorism laws. At a Special Meeting on counterterrorism on 27 September 2005, Council of Australian Governments (COAG) reached agreement that “it was appropriate for newly introduced counterterrorism laws to be formally reviewed after a period of five years.” Subsequently, at a...

This audit assessed the extent to which the Department of the Treasury and the Australian Taxation Office have improved the management of tax expenditure estimates. Overall conclusion Tax expenditures are revenues a government forgoes in pursuit of its policy objectives, including its medium-term fiscal strategy. Tax expenditures have been an important part of the Australian...

This document is the current industrial relations policy held by the Federal Liberal National Coalition parties. The following points are provided in the Policy: The Coalition’s Policy to Improve the Fair Work Laws will: • Keep and improve the Fair Work laws – including the independent umpire • Re-establish the Australian Building and Construction Commission...

This audit assessed the effectiveness of the Tax Practitioners Board’s implementation and administration of the regulatory arrangements for tax practitioners under the Tax Agent Services Act 2009. Overall conclusion Taxpayers make extensive use of the services offered by tax practitioners. In 2011–12, tax practitioners lodged over 70 per cent of individual income tax returns and...