The Goods and Services Tax (GST) is a major feature of the tax system in Australia. Australia’s GST is narrow, with around half of spending untaxed. This paper explores the horizontal equity consequences of these exclusions and discusses the winners and losers from expanding GST to tax all consumption items (broadening the base).

The statistical report provides information on the flow of government funding for vocational education and training (VET) in Australia, based on 2024 data. VET in Australia is funded by the Australian and state and territory governments. Nationally, total government expenditure on VET increased 55.8% between 2019 and 2024 to $10 billion.

The report ranks Australia's' states and territories based on planning systems, payroll taxes, property taxes and charges, retail trading hours, workers’ compensation premiums, duties on insurance and licences and requirements to do business. It identifies good regulatory and tax practices across Australia, to highlight what is working well and encourage states and territories to learn...

A survey report of more than 1,100 Australian business owners and decision-making managers. It makes clear that the pressures on small businesses have intensified. Rising costs, workforce shortages, mounting compliance obligations and mental health strain are stretching owners to their limits. The report provides both a warning and a call to action for policymakers.

The Nationally Determined Contribution (NDC) investment blueprint is a guide to net zero investment in Australia. It sets a clear example of how to make national climate commitments investable. The blueprint highlights key investment opportunities across the six sector plans supporting Australia’s Net Zero Plan, including Future Made in Australia priority industries.