Australian Taxation Office, 2023 Australian Taxation Office Individual statistics. Australian Government https://www.ato.gov.au/about-ato/research-and-statistics/in-detail/taxation-statistics/taxation-statistics-2020-21/statistics/individuals-statistics (2023) Google Scholar Balistreri and Alvira-Hammond, 201...
If employers are unsure about their superannuation obligations, they should contact the Australian Taxation Office (ATO) on13 72 26or visit theirwebsite. The Bottom Line is brought to you by a global team of collaborators who believe that anyone should be able to participate and thrive in the...
2019).Footnote 5 The carbon tax originates from the concept of Pigouvian taxation. It is aimed at recouping the damage generated from CO\(_{2}\) emissions, a negative externality deriving from the production process, and it can contribute to the reduction of greenhouse gas (GHG) emissions. ...
The Spine is then used for Multi-Agency Data Integration Project (MADIP), which links the information form the census, household surveys and a multitude of other sources: Australian Taxation Office; Department of Education, Skills and Employment; Department of Health; Department of Social Services;...
The benefits of income shifting can be derived from jurisdictional arbitrage in taxation, financing and across governance, legal and regulatory environments. For instance, Sugathan and George (2015) find that transparency across both the home and foreign regimes reduces income shifting whilst increased ...
A balloon payments is a single repayment at the end of a loan term. Balloon payments are more common in Australian auto financing, but they mainly adhere to Australian Taxation Office guidelines--not affordability or loan-servicing considerations. This is because payments are tax-deductible for a...
As an Australian taxpayer, you may be liable to pay Goods and Services Tax (GST) on traded commodities. Additionally, commodity derivatives contracts may fall under the Taxation of Financial Arrangements (TOFA) guidelines. ASIC reports trading activity to the Australian Treasury. Such activity can ...
(2023). Tracking the housing situation, commuting patterns and affordability challenges of essential workers. University of Sydney and Hope Housing. https://urbanism.sydney.edu.au/tracking-the-housing-situation-commuting-patterns-and-affordability-challenges-of-essential-workers/ Gilbert, C., & Gurran...
Changing housing taxation composition: a review of policy in the Australian capital territory Urban Pol. Res., 41 (2) (2023), pp. 182-194 CrossrefView in ScopusGoogle Scholar Vidyattama et al., 2021 Y. Vidyattama, R. Tanton, H. Nakanishi Investigating Australian households' vehicle ownership...
aTotal taxation revenue for all levels of government collected in Australia in 2009–10 was $332.6 billion, a decrease of 2% compared with 2008–09 (table 28.9). Taxes on income decreased $14.4 billion (7%) while taxes on property increased $4.0 billion (14%) and taxes on provision of go...