Reports

  • Unpaid super in Tasmania: Getting worse while nothing is done

    Posted: Thursday 13 December, 2018

    New analysis of ATO data has found unpaid super across Tasmania is getting worse, not better, with 57,400 local workers short-changed $102 million in super entitlements in 2015-16.

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  • Replacing Corporate Income Tax with a Cash Flow Tax

    Posted: Friday 07 December, 2018

    Business taxation is in a state of crisis. There is widespread recognition that the 20th century corporate tax models are deeply flawed in 21st century conditions, but there is no consensus on an ideal reform. This paper sets out an alternative approach to corporate income taxation that aims to reduce or remove the main weaknesses of the established approach.

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  • Unpaid super: Getting worse while nothing is done

    Posted: Monday 22 October, 2018

    New analysis of ATO data has found unpaid super is getting worse, not better, with 2.98 million Australians being short-changed $5.9 billion in super entitlements in 2015-16.

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  • Should superannuation funds do more direct lending?

    Posted: Tuesday 02 October, 2018

    This paper examines the corporate non-bank lending market. We define non-bank lending as non-financial corporations obtaining funding directly from institutional investors rather than via normal credit creation channels through the Australian banking system.

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  • Are comparisons based on superannuation fund-level performance useful?

    Posted: Tuesday 03 April, 2018

    The Australian Prudential Regulation Authority has published audited, superannuation fund performance information for around 20 years, including a time-series of fund-level rates of return since 2009. Fund-level performance information has been used by APRA and others for comparisons, including comparisons of different sectors of the superannuation system, such as industry super funds and retail s...

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