Income Tax



Australia’s two million-plus property investors – about 60% of whom negatively gear – are expecting to be affected if the government changes property tax concessions… Read More ›

Potential Impacts of Tax Incentive Changes for Property Investment on Capital Flow and Migration in Australia

We conducted a study to examine how the 2011 Queensland Floods affected people’s incomes, tax deductions, and taxes owed. As natural disasters become more frequent… Read More ›

Paying Income Tax After a Natural Disaster

In a recent article, I considered the context and rationale of the exemption from Australian dividend withholding tax (DWT) for franked dividends paid by Australian… Read More ›

Challenging Australia’s Withholding Tax Exemption for Franked Dividends

Australia’s tax system is needlessly complex, and that’s making it costly in ways that aren’t obvious. New research from our team at the Australian National… Read More ›

Rounding Up: How Our Research Used Round Numbers to Zero in on Tax Evasion

When interest rates began to rise, many anticipated a sharp decline in house prices, but this has not been the case. Our research paper, “The… Read More ›

Why Low Yield Does Not Deter Property Investors: Insights from Greater Sydney

Robust research design should, at its core, seek to ensure the validity and integrity of its findings. However, this can be extremely challenging to achieve… Read More ›

Business Structure Selection: A Mixed Methods Approach

We recently published an article exploring different approaches to political donations and tax deductions. Specifically, we compare the approaches of Australia and Aotearoa New Zealand,… Read More ›

Political Donations and Tax Deductions

The legislation which applies Australia’s capital gains tax (CGT) regime to partnership assets is unusual in its design. Importantly, it diverges from the general law,… Read More ›

The Application of Capital Gains Tax to Partnership Assets: Challenges and Reform

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