Understanding how petrol consumption responds to price changes and who bears the burden when prices rise is critical to both designing relief measures in times of volatility as well as setting petrol tax rates in normal times. This research provides evidence on how petrol consumption responds to price changes and how it varies across households.

The Combatting Illicit Tobacco Bill 2026 will expand law enforcement powers to investigate illicit tobacco related offending and increase the penalties and consequences for persons involved in illicit tobacco offending. This bill digest outlines the purpose and structure of the bill, the background, and the policy position of non-government parties/independents.

Road user charging is essential if policymakers are to even the ledger between the taxation of electric vehicles (EVs) and regular vehicles. However, this report finds that current proposals in Australia continue the regressive nature of road user charging. It proposes an alternative model — a Progressive Universal Road User Charge.

This report assesses the scale, drivers and impacts of Australia’s illicit tobacco market, benchmarks Australia internationally and models how different policy approaches (excise reform plus strengthened enforcement) may affect legal consumption, illicit consumption and government revenue. It finds reducing excise rates would shift consumption away from illicit products.

Reducing emissions from greenhouse gases is an important national priority. Minimising the cost of meeting Australia’s emissions targets will free resources for other uses. And speeding up approvals for new energy infrastructure will support decarbonisation across the economy. This final inquiry report presents recommendations focused on three key policy reform areas.