Tax Concessions



Professor John Prebble has plausibly argued that income tax law is dislocated from the facts to which it relates and therefore leads to different treatment… Read More ›

Visual Artistic Practice and Income Tax Concessions

The choice of business structure is a difficult decision for small businesses, especially if they do not seek full professional advice. Even if professional advice… Read More ›

Small Business Restructure Roll-Over: In Need of Its Own Restructure?

All Australians are covered by Medicare, which provides free care in public hospitals and subsidises primary care, specialist treatment, and medicines. Despite this, every year,… Read More ›

How Do Older Adults Respond to Private Health Insurance Rebates?

It seems like a good time to assess refundable tax credits, which provide a benefit regardless of tax liability to assist low income families, given… Read More ›

Building Better Through Refundable Tax Credits: Lessons from North America

At the time of last year’s budget, I wrote a blog post[1] revealing how neither the Government’s nor the Labor Party’s then proposed tax changes… Read More ›

More Carefully Designed, a Stage Three Tax Measure Could Be a Responsible and Genuine Reform

Concessions for people living in rural and remote areas have been a key feature of the Australian tax system since 1945. The Zone Tax Offset… Read More ›

Area-Specific Subsidies and Population Dynamics: Evidence from the Australian Zone Tax Offset

In 2018, the Government introduced a new Low and Middle Income Tax Offset (LMITO), which applies in addition to the Low Income Tax Offset (LITO).… Read More ›

[Budget Forum 2019] Tax Offsets and Equity in the Scheme for Taxing Resident Individuals

The Government has fired the starting gun on the election campaign, so it’s worth taking a closer look at some of the budget promises that… Read More ›

[Budget Forum 2019] Targeted Tax Relief Makes the Tax System Fairer but the Economy Poorer

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