Category Archives: Taxation

Tax Stats 2014-15

Every year the ATO put out their annual Tax Stats report. It is a treasure trove. I have – since the early noughties – been keeping track of the proportions on net income tax being paid by various income groups. … Continue reading

Posted in Taxation | 50 Comments

Tax beat up

Yes, I know, I know. It’s not like the Fairfax media to beat up on taxation. This morning, however, there was this interesting story in the SMH: The tax on an Australian family earning $82,000 a year has risen to … Continue reading

Posted in Taxation | 29 Comments

The new tax being proposed by the Turnbull government

Update I: Submission available here. Update II:  Chris Berg and I have an op-ed at The Australian on this topic. Chris Berg and I have made a submission to the Senate inquiry into the GST low value good bill. I’ll … Continue reading

Posted in Taxation | 108 Comments

Big business doesn’t need you

Scott Morrison was out and about today begging big business for help. “I have raised consistently with large business representatives the need to address the broader collective reputation issues large businesses have with the Australian public that are being cynically … Continue reading

Posted in Oppressive government, Politics, Taxation | 84 Comments

Why isn’t this just a 10% tariff?

So the GST is often described as being a tax on consumption – that was the intention of the government when it was introduced. But in fact it is not legislated as a tax on consumption – the legal incidence … Continue reading

Posted in Taxation | 61 Comments

The government doesn’t pay your super

Paul Howes had an extended op-ed in the AFR Review on Friday talking about compulsory Super. In it he relates this anecdote: I can’t recall the member’s name, but she was a middle-aged woman who just started working part-time in an … Continue reading

Posted in Budget, Mining Tax, Taxation | 42 Comments

Does Wayne Swan know anything about tax?

No. Probably not. This is the man who thought the mining industry paid 13% in income tax. Well the old goose is still at it: “I want to speak out on the issues I’m passionate about and in a way … Continue reading

Posted in Taxation | 60 Comments

The CBO on tax rates

This morning Andrew Leigh sent out this tweet: US Congressional Budget Office finds Aust’s statutory company rate is in middle of G20 pack. Average/effective rates are lower still #auspol — Andrew Leigh (@ALeighMP) April 2, 2017 Importantly his tweet … Continue reading

Posted in Taxation | 12 Comments

The Government overturns the rule of law to back the ATO vs multinationals

Senator Leyonhjelm. The Multinational Tax Avoidance debate is multi-faceted. In this video, I discuss how the ATO is trying to prevent multinationals from having access to the courts for 12 months, which is a gross violation of the rule of … Continue reading

Posted in Oppressive government, Rule of law, Taxation | 11 Comments

Thoughts on the diverted profits tax

My RMIT colleague Chris Berg and I had an op-ed in the AFR yesterday on the diverted profits tax. The Turnbull government’s diverted profit tax has passed the Parliament. Introduced in response to the moral panic that, somewhere, somehow multinational … Continue reading

Posted in Taxation | 9 Comments