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Tax rebates

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Report

Update on tax concessions for public interest journalism


In November 2019, the Centre for International Economics prepared a report for the Public Interest Journalism Initiative looking at the idea of a tax concession for public interest journalism. This update report uses February 2024 survey data to provide updated estimates of willingness to pay, as well as updated estimates of the benefits and costs...
Working paper

The law and policy of VAT tourist tax refund schemes: a comparative analysis


This paper does an analysis of the main elements of the European Union VAT tourism tax refund scheme and then focuses on a detailed comparative case study of the design and administration of the tourism tax refund schemes in the GST of Australia and the VAT of the People’s Republic of China.
Guide

Guidebook to implement and claim a public interest journalism tax rebate


This publication has been prepared as guidance for the design and introduction of a public interest journalism tax rebate scheme, intended to encourage investment in public interest journalism in Australia. This is in the context of clear problems with the sustainability of news media in Australia, and in particular the kind of journalism that is...
Report

Tax concessions for public interest journalism


This report considers the case for tax concessions to encourage additional public interest journalism, and examines the potential application of the R&D model to the news media sector.
Report

Management of the Tourist Refund Scheme


The objective of this audit was to examine whether the Tourist Refund Scheme (TRS) is being effectively administered, with the appropriate management of risks.