The Early Childhood Education and Care (Strengthening Regulation of Early Education) Bill 2025 amends the A New Tax System (Family Assistance) (Administration) Act 1999 to implement measures aimed at improving quality and safety in the early childhood education and care sector. This paper sets out the purpose of the Bill, the background, government responsibilities, key...

This report argues billions of dollars are saved each year when the Government supports a mixed model provision of schooling (government, Catholic and independent) by investing in non-government education in Australia. The report finds when all schools receive their full funding entitlement under the Australian Education Act formula, savings to taxpayers will be $6.88 billion...

Individual income taxes in Australia raise nearly half of federal government revenue. This note offers a new perspective on the efficiency and equity implications of the individual income tax system. The findings paint two starkly different pictures of horizontal and vertical equity in effective tax rates at high and low levels of income.

Transparency is the cornerstone of democratic governance, yet Australia’s federal executive continues to undermine it through increasing non-compliance with Senate orders for documents. Compliance has fallen to new historic lows. This paper finds that the mechanism for accessing government information has failed, and substantial reform is required. It recommends the establishment of an Independent Legal...

International students play a significant role in the Australian economy. They contribute to demand through their spending on goods and services and are an important source of labour for some Australian businesses. This article shows that international students tend to add more to demand in the economy than they do to supply in the short...