This paper argues that it is evident that Australia’s attraction as a location to conduct R&D has diminished, with the net tax benefit available for non-refundables now being amongst the lowest on a comparison of international R&D tax regimes.

The federal government welcomes stakeholder feedback on the exposure draft legislation and associated explanatory materials. In addition, this accompanying consultation paper outlines key areas where the government requests specific feedback on the implementation of the reforms.

With the Producer Offset now 10 years old, this report collates the experiences of producers and broadcasters to analyse its effects in a time of continued change.

This discussion paper considers potential reforms to the Deductible Gift Recipient (DGR) tax arrangements.

The Commonwealth Government could save about $1 billion a year by winding back three tax breaks for older Australians that are unduly generous and have no sensible policy rationale. Seniors pay less tax and get a higher rebate on private health insurance than do younger workers on the same income. They do so through the...