The Goods and Services Tax (GST) is a major feature of the tax system in Australia. Australia’s GST is narrow, with around half of spending untaxed. This paper explores the horizontal equity consequences of these exclusions and discusses the winners and losers from expanding GST to tax all consumption items (broadening the base).

A core principle of truth-telling is that it should always be First Nations led. This fact sheet outlines the principles of First Nations led truth-telling, its importance, knowing whose lead to follow, navigating differing views and non-Indigenous truth-tellers. It identifies places to start and appropriate actions.

South Australian public libraries are now vital community hubs, expanding staff roles to include social work, digital aid and crisis response. This challenging shift causes staff stress and burnout due to inadequate support. The report advocates for better funding and workforce strategies, offering recommendations to the state government and local councils.

Children’s early years lay the foundation for lifelong learning and wellbeing outcomes. This paper discusses a potential model of enhanced early childhood education and care (ECEC Plus) designed to support Australian children and families who face early childhood disadvantage and discusses options for funding models to support its delivery. It provides four recommendations.

This report explains the system that delivers arts and cultural experiences in Australia, from broad and grassroots through to specialised and professional. It demonstrates how the arts and culture system is organised, governed and developed. The report also highlights how cultural literacy and creative skills building occur across the population.