A review into the Australian Taxation Office’s (ATO) decision making in relation to the general interest charges on tax debts. It found the ATO’s inconsistent decision-making, vague guidance and poor communication were leading to confusion and unfair outcomes for taxpayers seeking a remittance of the interest charges accumulating on tax debts. It made four recommendations.

Australians hold some of the highest levels of mortgage debt in the world. This paper examines what is widely considered to be one of the strongest channels of monetary policy transmission into household spending – the effect of changes in mortgage payments when mortgage rates are linked to the short-term policy rate.

Restricting the number of investors in the housing market is possible if there is an increase in interest rates on investment loans. In 2017, this kind of regulation reduced house prices in Australia. This paper proposes that reintroducing this policy could, as interest rates fall, help make housing more affordable for owner-occupiers.

This report highlights key matters raised at the public hearings conducted with Australia’s four major banks. It examines how the major banks are balancing the interests of a diverse set of stakeholders, including borrowers, depositors, shareholders and the wider community. The report finds deep concern about culture and conduct within the banking sector.

An examination of the profitability of Australian banks, focusing on profits generated from owner-occupier home loans. The report finds that Australian banks are highly profitable, extracting significant profits from home loans in particular. The report argues that this disproportionately burdens homebuyers, who represent a small proportion of banks' overall business.