In 2015 the NSW Department of Planning and Environment commissioned The Australia Institute to assess the economic costs and benefits of policy changes to the State Environmental Planning Policy (Exempt and Complying Development Codes) (Codes SEPP). One change was to expand the use of Complying Development Certificates (CDCs), which speed assessment processes for types of

This paper attempts to critically examine proposals to cut company tax rates by looking at the circumstances of some of the main company tax-payers, namely the top 15 listed companies in Australia. The conclusion is that none of these companies are likely to significantly change their behaviour as a result of any cut in company

This paper explores the cost of unpaid overtime, the extent to which Australian workers fail to take a break and the cost of work bleeding into everyday life.

The benefits of Free Trade Agreements (FTAs) are being promoted as Australia considers one agreement with China and another with 12 countries in the Trans Pacific Partnership (TPP). However, analysis and experience shows that FTAs over promise and under deliver. 

Homeshare programs match older householders who live alone with younger homesharers. Homesharers live with householders rent free and in return keep the householders company and perform ten hours per week of basic chores. Homeshare helps homesharers find accommodation, but more importantly helps older householders live independently in their own homes. Australians overwhelmingly want to continue

In July 2015 The Australia Institute conducted a national opinion poll of 1408 people through Research Now. Respondents were selected to produce a representative sample based on gender, age and state. Questions relating to the performance, pay and position of the Vice Chancellors of Australia’s Universities are compiled in a polling brief available here. The

The mining and forestry lobby campaign to remove tax-deductibility for certain non-for-profit organisations they deem contrary to their business interests, does not have the support of the Australian public, according to new polling.  Hearings recommence tomorrow in the Government’s inquiry into the administration, transparency and effectiveness of the Register of Environmental Organisations.  Many Coalition politicians

In 2015 the federal government gave $4b in subsidies to the mining and fossil fuel industry, in the previous six years the Australian government has spent $17.6b in support for these industries. Over 75% of the people agree that fossil fuel subsidies should be redirected to essential services.  

Australia is one of the richest nations in the world, at arguably the richest point in our history. Yet our commitment to foreign aid is declining. The Coalition government plans to cut aid funding by $1.4 billion per year or 33 per cent by 2017-18. To put our aid budget in perspective, however, we need

The NSW Government is currently accepting submissions on how to establish a community benefits fund from the potential development of a coal seam gas (CSG) industry in the state. A Discussion Paper has been published by the Division of Resources and Energy. The Australia Institute has written extensively on the economics of gas in Australia.

The Senate Rural and Regional Affairs and Transport Legislation Committee is currently examining the Shipping Legislation Amendment Bill 2015. The purpose of the Bill is to increase access to Australian coastal shipping for foreign crewed ships in an attempt to make coastal shipping cheaper. The proposed Shipping Legislation Amendment Bill 2015 is likely to reduce

Details from a forthcoming Australia Institute Report  Since the EPBC Act commenced in July 2000, there have been approximately 5500 projects referred to the Minister under the environmental impact assessment provisions. Of the 5500 referred, around 1500 have been assessed as requiring formal assessment and approval. 12 projects have been refused approval. 9 projects have

This paper presents an overview of the Wine Equalisation Tax (WET) in Australia and compares the current system with some reform alternatives and systems in other countries. When the GST was introduced in July 2000, wine products were given special tax status. While beer and spirits attract an excise based on the volume of alcohol

This report examines both the sustainability in the Australian and global banking sectors and the assessment indicators. Specifically, it assesses self-regulatory and voluntary measures aimed at producing socially and environmentally responsible banking.

The Tax White Paper is an opportunity to look at areas where the tax system is failing and how to improve it. There are many ways Australia can tax smarter and reduce distortions that the current tax system creates. The Australia Institute has identified a number of areas for reform, outlined in our recent paper

Housing affordability is a complex issue with many moving parts. While some parts of the problem are beyond the domain of the federal government, in particular the supply of land, the federal government can play an important role in helping make housing more affordable. Loans for residential rental property have expanded rapidly, increasing from 16

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 relatively

Donations to environment organisations in Australia are tax deductible as long as the organisation in question is listed on the Commonwealth Register of Environmental Organisations. This listing gives an organisation Deductible Gift Recipient (DGR) status. A parliamentary inquiry is looking into the Register, largely at the behest of the mining industry. Parts of the mining

Prior to the 2014 Budget the Government asked the Shepherd Commission of Audit to report on public spending. They did not include in its remit the cost of tax expenditures – money which could be collected but, because of concessions, is not.

The Abbott Government, as part of its ‘budget repair’ efforts, wanted in the 2014 Budget to increase the pension age to 70 and to restrict pension indexation to the price index, meaning that the pension will fall relative to general community standards. It has now walked away from CPI indexation in the face of overwhelming

The Renewable Energy Target (RET) requires electricity retailers to purchase a specified amount of renewable energy (the target) from certified generators of renewable energy. At present burning native woodchips or other biomass, is not a certified form of renewable energy under the RET. Including biomass burning in the RET will cause a number of direct

Super tax concessions are increasingly being used by high income earners as a way of minimising their tax. This is not their original purpose. They were designed to encourage people to save for their retirement so they would be more self-reliant and less dependent on taxpayers. Assistant Treasurer, Kelly O’Dwyer, describes Super Tax Concessions as

The government has claimed there are no alternatives to its budget vision and called on the senate crossbenchers to stop blocking its budget measures or find alternatives that stack up. This paper aims to do just that. In order to help the government out and shift debate back to good budgetary policy, The Australia Institute

While a large number of people take advantage of negative gearing for residential investment properties in Australia, the majority of the benefits are more narrowly focused. A previous paper by the Australia Institute looked at how the benefit of negative gearing was distributed by income and aged groups. It also looked at how negative gearing

Modelling from NATSEM featured in a new report from The Australia Institute, commissioned by GetUp, reveals that more than half (55%) of the benefit of capital gains discount and negative gearing goes to the top 10% of income earners. Australia is one of only three OECD countries with this type of negative gearing regime. Working

Franking credits are worth about $30 billion per year in Australia. About $10 billion go to households and another $10 billion go to superannuation funds, trusts and charities. The remaining $10 billion go to other Australian companies. The international evidence shows that Australia is extremely generous when it comes to franking credits. But which are

‘Now of course I am minimizing my tax and if anybody in this country doesn’t minimize their tax they want their heads read…’ – Kerry Packer giving evidence to the 1991 House of Representatives Committee of Inquiry into the Australian Print Media Industry when questioned about his tax payments. On 2 October 2014 the Senate referred an

The report examines merits of a “Buffet rule” for Australia. The rule is named after billionaire investor Warren Buffett, who commented that his secretary should not pay a higher average rate of tax than he does. This paper is the first in a series of policy proposals that would not only reduce Australia’s budget deficit,

A new research paper from The Australia Institute reveals that home ownership rates in Australia are falling across all age groups, most significantly for people in their 50’s. Middle income earners are experiencing the sharpest decline in ownership rates. Housing affordability issues have changed the makeup of the housing market over the last decade. Not