This summary is based on the results in the OECD Taxing wages 2026 report. It focuses on two of the eight household types examined in the report. The summary presents effective tax rates on labour in Australia and compares these with rates in other OECD member countries.

Microplastics, forever chemicals and other contaminants comprise a diverse set of substances and particles. Attention has intensified on the possible human health impacts of micro- and nanoplastics, PFAS and related contaminants. This brief provides an assessment of the current science, setting out what is known, what is indicated by emerging evidence, and what remains uncertain.

Immigration status is not recognised as a protected attribute under federal or state anti-discrimination law, with the Australian Capital Territory being the sole exception. Research shows that discrimination on the basis of immigration status is widespread. This brief analyses gaps in the current legal framework and sets out recommendations for reform.

The development of Directed Energy Weapons (DEW) – such as high energy laser and high-power microwave weapons – offers the Australian Defence Force a future solution to countering the growing threat of drones, but also missile threats. This explainer explores the nature of DEW and considers what steps Australia is taking in this field.

This analysis presents modelling of the impact of the potential windfall levy – an additional 25% tax on Australia’s oil and gas industry – on post-tax project economics in Australia. It assesses the corresponding implications for Australia’s fiscal attractiveness and competitiveness relative to peer regime. It finds that imposing the windfall levy would make new...