This paper discusses the history of cash refunds of excess franking credits, and the impact abolition would have on taxpayers, markets and revenue.
The submission made by Per Capita, an Australian progressive thinktank, to the Standing Committee on Economics inquiry.
Terms of Reference
The Standing Committee on Economics will inquire into and report on the use of refundable franking credits, their benefits and the implications of their removal, including:
- analysis of who receives refundable franking credits, the opportunities it provides to...
This fact sheet examines some of the most notable ageing indices, their stated purposes, methodologies and results.
This paper discusses the tax and transfer treatment of private superannuation retirement saving and the public means tested age pension in Australia. Superannuation savings benefit from concessional treatment in Australia’s tax system by comparison with other forms of saving, measured against an income or consumption...