Articles on Tax

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The actual corporate tax rate in Australia is considerably lower than 30% due to the high utilisation of imputation credits by shareholders. Mick Tsikas/AAP

The government’s company tax cut win a triumph of politics over economics

The company tax cut may signal to the world that Australia wants to be competitive on corporate tax, but it won't make much of a difference to our largest businesses and multinationals.
Businesses are expanding into new markets, so employees increasingly have to move between different geographical locations. www.shutterstock.com

Tax laws are not keeping up with our globally mobile workforce: new research

New research finds there are significant risks and uncertainties in the complexities of national and international tax systems as applied to internationally mobile employees.
Assets held until the retirement phase in super, can then be sold with no, or minimal, capital gains tax payable. www.shutterstock.com

Despite superannuation changes, one tax loophole remains

The government has yet to address a major incentive to put assets into super and hold them until the retirement phase.
Australian voters rejected carbon taxation. But some US conservatives are now embracing it. AAP Image/Paul Miller

Tax and dividend: how conservatives can grow to love carbon pricing

Taxing carbon has always been a tricky political sell for conservatives. But a group of establishment US Republicans is touting the idea of a carbon "tax and dividend" as a way to break the deadlock.
The Turnbull government should be focusing on giving new businesses, not small businesses, a tax cut if the aim is ‘jobs and growth’. Stephanie Gardiner/AAP

Why small business tax cuts aren’t likely to boost ‘jobs and growth’

Based on evidence, policies which seek to encourage job creation and innovation via a tax cut should preference large or new businesses, rather than small ones.
Prime Minister Malcolm Turnbull used part of his address to the national press club to sell the company tax cut. Mick Tsikas/AAP

What economists and tax experts think of the company tax cut

The federal government is still trying to convince senate crossbenchers to pass a company tax cut but tax experts and economists dispute all of its supposed benefits.

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