Research // Tax, Spending & the Budget
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August 2025
Submission to the Gas Market Review
Australia Institute research has long documented the comprehensive failure of government policies to prioritise the interests of Australians over multinational gas exporters. Our view is that the incremental technocratic policies of successive governments to solve these issues have failed, and that a fresh approach is needed. The ACTU’s proposal for a 25% tax on gas
Three ways Australia can tax wealth better
Australia taxes wealth very lightly. Imposing a 2% wealth tax on those with net assets over $5 million, an inheritance tax on large estates, and scrapping the CGT discount could raise $70 billion per year.
Submission to the Economic Reform Roundtable
Our submission focuses primarily on the role tax reform should play in the productivity agenda. Tax is an essential element of promoting productivity, primarily because: Additional revenue is required to make productivity-enhancing investments in education, health, infrastructure and other sectors of the economy; Existing tax settings allow for (and in some ways facilitate) growing inequality,
Climate and the Economic Reform Roundtable
The upcoming roundtable appears set to ignore climate change and its impact on the economy. Climate change is already driving up the cost-of-living, and this is only likely to get worse. Climate change will substantially harm productivity, particularly if action is not taken to mitigate its extent and adapt to its impacts.
July 2025
Productivity in the Real World
Claims that Australia faces a productivity crisis are overblown. Weak productivity didn’t cause the current problems facing Australian workers (falling real wages, high interest rates, unaffordability of essentials like housing and energy). Nor will higher productivity fix these problems. Faith that higher productivity will automatically trickle down, to be shared by all workers, is unfounded.
Polling – Tasmanian revenue
YouGov conducted a survey of 842 Tasmanian voters on behalf of The Australia Institute between 12 and 16 June 2025, using an online survey polling methodology. These are the results on potential revenue sources for Tasmania. Full details are provided in the methodology statement. The poll is compliant with the Australian Polling Council’s requirements. The
Tasmanian budget: Raising revenue right
The deterioration of the Tasmanian budget means that net debt is expected to reach $10 billion by 2027-28. This paper outlines how the state could increase revenue by auctioning salmon licences, reforming gambling taxes, increasing mineral royalties, and increasing motor vehicle stamp duties and registration fees. If changes to the GST were also made, $11.4
June 2025
Company Tax and the Productivity Agenda
This submission follows the Productivity Commission’s request for submissions on cutting the company tax. We advance a number of reasons why the company tax should not be cut. We also point out problems with any company tax cut proposal including that the lower tax would mean lower tax refunds for the owners of the company
Polling – Superannuation
YouGov conducted a national survey of 1,535 voters on behalf of The Australia Institute between 6 and 11 June 2025, using an online survey polling methodology. Full details are provided in the methodology statement. The poll is compliant with the Australian Polling Council’s requirements. The margin of error on the effective sample size is 3.2%.
April 2025
War gains: windfall profits on liquified natural gas exports, 2022-24
Companies exporting liquified natural gas from Australia have made windfall profits close to $100 billion since 2022, when energy prices spiked because of Russia’s invasion of Ukraine. Most of these profits are based on royalty-free gas and no Petroleum Resource Rent Tax was paid. At best, $20 billion in company tax was paid on this
Big Gas is taking the piss: INPEX case study
Australians are being ripped off by gas export corporations.
March 2025
Budget briefing paper 2025-2026
The Centre for Future Work’s research team has analysed the Commonwealth Government’s budget. As expected with a Federal election looming, the budget is not a horror one of austerity. However, the 2025-2026 budget is characterised by the absence of any significant initiatives. There is very little in this budget that is new other than the
Raising revenue right: Better tax ideas for the 48th Parliament
The 48th Parliament has the opportunity to tackle some of Australia’s biggest problems – inequality, poverty, sustainability, health and education challenges. Tackling these problems will take revenue. Fortunately, there is wide range of opportunities to raise more revenue in Australia, in ways that will also make the Australian community fairer and safer. Australia is a
December 2024
Solid Foundations, Bright Future
New South Wales has one of the most prosperous and productive economies in Australia, with a diverse base of economic activity and strong labour market. However, years of austerity have hollowed out its public sector, creating one of the proportionally smallest state public sectors in the country in terms of both economic activity and employment.
Coal royalties in NSW
Coal royalties are a tiny part of NSW Government revenue. Over the last decade, they have averaged only 2.4% of NSW Government revenue. Coal royalties do little to fund regional communities, schools, hospitals, teachers, and nurses.
August 2024
Wealth and inequality in Australia
Inequality in Australia is growing and is driven by the rapid accumulation of wealth by the very wealthy.
Australia’s great gas giveaway
According to the Australian Government’s Future Gas Strategy, gas is “critical” to the nation’s economy. In view of this, many Australians might be surprised to learn that a large amount of the country’s gas reserves are essentially being given away for free.
July 2024
Luxury Car Tax and the Ute Loophole
Even though the transport sector is the third largest source of Australian emissions and accounted for 21% of national emissions in 2023, the Australian Government continues to incentivise the sale of big utility vehicles (utes) relative to other car options. Over the last twenty years, the number of utes on our roads has grown much
Hope and hydrogen – Australia’s hydrogen export charade
The Australian Government claims that green hydrogen is part of its vision for becoming a renewable energy ‘superpower’, but budget documents show this is not the case. Current industrial hydrogen use in Australia is 500,000 tonnes per year. The Commonwealth Government is budgeting for green hydrogen production of around 500,000 tonnes per year into the
June 2024
Who benefits?
Super tax concessions exacerbate income and gender inequality.
May 2024
Australia’s great gas giveaway
According to the Australian Government’s Future Gas Strategy, gas is “critical” to the nation’s economy.
Budget revenue from WA gas exports
Royalty revenue from WA gas exports has halved in the past two years and now makes up just 1.5% of budget revenue.
Fossil fuel subsidies in Australia 2024
Australia’s subsidies to fossil fuel producers and major users from all governments totalled $14.5 billion in 2023–24, increase of 31% on the $11.1 billion recorded in 2022–23.
Gas in WA: the economy
WA is a globally significant gas exporter, but gas is insignificant in the WA economy.
April 2024
Income tax in Australia’s tax system
One of the most common misconceptions about Australia’s tax system is that it is over-reliant on income tax.
February 2024
Polling: Stage 3 Tax Cuts in Dunkley
On behalf of The Australia Institute, uComms conducted a survey of 626 residents across the Federal Seat of Dunkley on behalf of The Australia Institute during the evenings of 5 and 6 February 2024 using self-completed automated voice and SMS polling methodologies.
Polling: Stage 3 Tax Cuts in Kooyong, Mackellar and Wentworth
On behalf of The Australia Institute, uComms surveyed residents of the federal electorates of Kooyong, Mackellar and Wentworth on 5 February 2024.
January 2024
Polling: Stage 3 Tax Cuts and Election Promises
The Australia Institute surveyed a nationally representative sample of 1,017 Australians about their attitudes on the Stage 3 tax cuts, restructuring or scrapping the cuts, and views on the importance of keeping election promises.
Plastic waste in Australia
By 2050, the amount of plastic consumed in Australia will more than double. Despite government policies aimed at creating a ‘circular economy’, just 14% of plastic waste is kept out of landfill. Recycling plastic is inefficient, expensive and hazardous, and there is little demand for recycled plastics. Policies to cap or phase down the use of plastics, including a plastics tax, are needed.
October 2023
A Better Stage 3
The Stage 3 cuts are a high-cost, inequitable policy.