This report examines the way in which housing tax concessions are undermining affordability in Australia, by subsidising the removal of homes from the long-term rental market altogether. The report estimates the cost in foregone revenue to the Federal Budget of negative gearing deductions claimed on short-stay investment properties. The report argues that this policy failure...

Australia must protect or conserve nature on an additional 60 million hectares of land over the next five years. This paper examines how tax concessions for farmers and landholders who adopt conservation covenants might influence farmers' decisions to enter conservation covenants. It shows how the complexity and uncertain benefits of this incentive are likely limiting...

This final inquiry report examines the challenges of financing to buy a first home. It incorporates four supporting research projects and focuses on socio-economic developments and policy settings that impact access to home ownership.

Ensuring low-income consumers receive concessions is direct cost-of-living support to improve affordability of energy bills. This report highlights the gap between those eligible for an energy concession and those receiving this concession on their energy bills.

Like all state governments, the South Australian government provides concessions for people living on very low incomes and struggling with affordability of essential services. This review of the concessions system in South Australia highlights how the complex patchwork created poverty premiums and barriers to accessing concessions support.