Audit objective and criteria The objective of this audit was to assess the effectiveness of the Great Barrier Reef Marine Park Authority’s regulation of permits and approvals within the Great Barrier Reef Marine Park. To form a conclusion against this objective, the ANAO adopted the following high-level criteria:

This discussion paper seeks submissions on a review of child protection mandatory reporting requirements for the early childhood education and care sector. The Queensland Law Reform Commission has released a discussion paper (WP 73) seeking submissions on its review of child protection mandatory reporting requirements for the early childhood education and care sector (the ECEC...

Overview: Queensland spends less on social services than the rest of Australia in per capita terms, despite being a large state with a growing population. In the major areas of health and education, Queensland spends less per person than any other state except NSW and Victoria – both of which benefit from large populations in...

The mining lobby’s concern for the taxpayer comes at a time when tax avoidance by mining companies has been attracting headlines and featuring in other parliamentary inquiries, argues this report. Overview Donations to environment organisations in Australia are tax deductible as long as the organisation in question is listed on the Commonwealth Register of Environmental...

A 2014 decision by the Australian Energy Market Commission (AEMC) obliges electricity distributors in the National Electricity Market (NEM) to develop new electricity tariffs. These tariffs must be cost reflective – that is, the prices distributors charge must reflect “the efficient costs of providing network services to each consumer.”