Budget Forum 2022



The October 2022 Federal Budget announced a number of tax and compliance related measures directed at large multinational companies. These included, extending funding for the… Read More ›

[October Budget 2022] Improving Tax Compliance of Large Multinational Companies

Much has been written about the Stage 3 income tax cuts and how they mainly benefit high income earners (for example, see this recent ABC… Read More ›

[October Budget 2022] What the Budget Did Not Address – Unfair Tax Minimisation Using Discretionary Trusts

With all the talk of restraint and fiscal responsibility, you may have missed that this was also Australia’s first wellbeing budget. Measuring wellbeing reflects a… Read More ›

[October Budget 2022] Australia’s First Wellbeing Budget Leaves People Behind

Before the recent election, the Labor Party announced that, if elected, it would ‘adopt the OECD’s recommended approach for limiting the deductions multinational firms can… Read More ›

[October Budget 2022] Proposed Changes to Australia’s Thin Capitalisation Rules

Australia has now formalised its Paris Agreement commitment to reduce greenhouse gas emissions by 43 per cent below 2005 levels by 2030 to reach net… Read More ›

[October Budget 2022] Demand-Side Climate Related Measures

The Australian Labor Party went to the 2022 election with a plan to ensure multinational corporations (MNCs) pay their ‘fair share’ of tax. Once elected,… Read More ›

[October Budget 2022] The Vested Interests Behind the Technical Expertise of the Big Four in Global Tax Reform

In April 2022, the Greens launched the final component of their ‘Tycoon Tax‘ policy, which concerns the petroleum resource rent tax (PRRT). It is part… Read More ›

[Budget Forum 2022] Why Not Repeal the Petroleum Resource Rent Tax and Levy a Royalty for Offshore Gas?

Using the Australian Taxation Office’s (ATO) 1% and 2% individual taxpayer data for the period 2003-04 to 2018-19 income years, we reconfirm that, even before… Read More ›

[Budget Forum 2022] Taxpayer Distortion With Respect to Gender and Age

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