• Who exempts what from consumption taxes? Posted 19/01/2015 by Leslie Nielson At the time the Goods and Services Tax was introduced, health, education and financial services and some food items (mainly fresh food), amongst other areas, were exempted from its reach. Recently, several Coalition members and senators, as well as
    Date: 19/01/2015 - Collection: Publications - ID: library/prspub/3610808 - Source: FlagPost - Author: NIELSON, Leslie

  • Would Broadening the GST Necessarily be Regressive? Posted 14/01/2015 by Leslie Nielson In his recent Sir Henry Parkes Commemorative Dinner speech the Prime Minister called for a review of Commonwealth/State financial relations in the context of either raising the States’ revenue base or passing some of their responsibilities to the
    Date: 14/01/2015 - Collection: Publications - ID: library/prspub/3601054 - Source: FlagPost - Author: NIELSON, Les

  • RESEARCH PAPER SERIES, 2014-15 7 JANUARY 2015 Growth in expenditure on high cost drugs in Australia Roy Harvey and Rebecca de Boer Social Policy Section Executive summary • Despite an overall slowing of growth in expenditure on the Pharmaceutical Benefits Scheme (PBS), the section 100 (s 100) program is showing
    Date: 07/01/2015 - Collection: Publications - ID: library/prspub/3599565 - Source: Research Paper Series (Pa... - Author: DE BOER, Rebecca - H...

  • The UK ‘Google Tax’: a model for Australia to follow? Posted 23/12/2014 by Leslie Nielson The Treasurer has recently foreshadowed the introduction of specific tax arrangements modelled on the UK’s recently announced Diverted Profits Tax (DPT) which has been referred to as the Google Tax. Background Recently a number of
    Date: 23/12/2014 - Collection: Publications - ID: library/prspub/3588290 - Source: FlagPost - Author: NIELSON, Les

  • Senate inquiry into corporate tax avoidance Posted 19/12/2014 by Jaan Murphy In October, the Senate referred an inquiry into corporate tax avoidance (the Inquiry) to the Senate Economic References Committee (the Committee). The Inquiry will examine tax avoidance and aggressive minimisation by multinational companies operating in Australia. Public submissions close
    Date: 19/12/2014 - Collection: Publications - ID: library/prspub/3588295 - Source: FlagPost - Author: MURPHY, Jaan

  • Parliamentary remuneration and entitlements: 2014 update RESEARCH PAPER SERIES, 2014-15 17 DECEMBER 2014 Parliamentary remuneration and entitlements: 2014 update Cathy Madden, Deirdre McKeown Politics and Public Administration Section Contents Introduction ................................................................................................ 3 Executive responsibility .................................................................................... 3 Parliamentary departments ............................................................................. 3 Department of Finance .................................................................................... 3 Parliamentary base salary ............................................................................ 3
    Date: 17/12/2014 - Collection: Publications - ID: library/prspub/3564874 - Source: Research Paper Series (Pa... - Author: MADDEN, Cathy - MCKE...

  • RESEARCH PAPER SERIES, 2014-15 16 DECEMBER 2014 Australia’s Preferential Trade Agreements: a quick guide Eugenia Karanikolas and Tarek Dale Economics Section This Quick Guide provides a brief background to Australia’s preferential trade agreements (PTAs; often referred to as free trade agreements), in particular what they are, what they cover and
    Date: 16/12/2014 - Collection: Publications - ID: library/prspub/3563264 - Source: Research Paper Series (Pa... - Author: KARANIKOLAS, Eugenia...

  • ISSN 1835-6389 Parliamentof Australia Departmentof Parliamentary Services The Statistics and Mapping Section produces a selection of the latest economic and social statistics in this Monthly Statistical Bulletin which is updated at the beginning of each month. As a companion to the Bulletin, longer time series of the statistics presented in
    Date: 08/12/2014 - Collection: Publications - ID: library/prspub/WUKX6 - Source: MONTHLY STATISTICAL BULLE... - Author: JOHNSON, Sue, (DPS)

  • As long as a piece of string—costing data retention Posted 5/12/2014 by Nigel Brew TATSIANAMA /Shutterstock.com With the introduction of the Telecommunications (Interception and Access) Amendment (Data Retention) Bill 2014 at the end of October and the release of the draft data set, the Government’s proposed data retention scheme is
    Date: 05/12/2014 - Collection: Publications - ID: library/prspub/3550816 - Source: FlagPost - Author: BREW, Nigel

  • RESEARCH PAPER SERIES, 2014-15 4 DECEMBER 2014 State Statistical Bulletin 2012-13 Gregory O'Brien Statistics and Mapping Section Executive summary • This paper, a companion to the Monthly Statistical Bulletin published by the Parliamentary Library, provides tables and charts for a broad range of social, demographic and economic indicators across all
    Date: 04/12/2014 - Collection: Publications - ID: library/prspub/3541766 - Source: Research Paper Series (Pa... - Author: O'BRIEN, Gregory

  • ISSN 1328-8091 Warning: All viewers of this digest are advised to visit the disclaimer appearing at the end of this document. The disclaimer sets out the status and purpose of the digest. BILLS DIGEST NO. 60, 2014-15 2 DECEMBER 2014 ACT Government Loan Bill 2014 Diane Spooner Law and Bills
    Date: 02/12/2014 - Collection: Bills and Legislation - ID: legislation/billsdgs/3538322 - Source: Bills Digest Service - Author: SPOONER, Diane

  • ISSN 1328-8091 Warning: All viewers of this digest are advised to visit the disclaimer appearing at the end of this document. The disclaimer sets out the status and purpose of the digest. BILLS DIGEST NO. 59, 2014-15 1 DECEMBER 2014 Social Services and Other Legislation Amendment (2014 Budget Measures No.
    Date: 01/12/2014 - Collection: Bills and Legislation - ID: legislation/billsdgs/3536654 - Source: Bills Digest Service - Author: KLAPDOR, Michael - B...

  • Offsetting business costs associated with the increase in fuel excise—Schedules 4 and 5 of the Tax and Superannuation Laws Amendment (2014 Measures No. 6) Bill 2014 Posted 28/11/2014 by swobodak Fuel excise increased on 10 November 2014 as a result of the Government’s tariff proposals (theExcise Tariff Proposal (No. 1)
    Date: 28/11/2014 - Collection: Publications - ID: library/prspub/3550818 - Source: FlagPost - Author: SWOBODA, Kai

  • BILLS DIGEST NO. 58, 2014-15 27 NOVEMBER 2014 Corporations Legislation Amendment (Deregulatory and Other Measures) Bill 2014 Kali Sanyal Economics Section Contents Glossary .............................................................................. 3 Purpose of the Bill ............................................................... 4 Structure of the Bill ............................................................. 4 Background ......................................................................... 4 Committee consideration .................................................... 4 Senate Selection of Bills Committee........................................ 4
    Date: 27/11/2014 - Collection: Bills and Legislation - ID: legislation/billsdgs/3528810 - Source: Bills Digest Service - Author: SANYAL, Kali

  • RESEARCH PAPER SERIES, 2014-15 27 NOVEMBER 2014 The base salary for senators and members: 2014 update Cathy Madden, Deirdre McKeown, Politics and Public Administration Section Sue Johnson, Statistics and Mapping Section Contents Introduction ................................................................................................ 2 Constitutional and legislative basis for payment ........................................... 2 Remuneration Tribunal ................................................................................ 2 Parliamentary base salary—a
    Date: 27/11/2014 - Collection: Publications - ID: library/prspub/3528743 - Source: Research Paper Series (Pa... - Author: MADDEN, Cathy - MCKE...