Publications

The roles played by different taxes and how they have changed over time.

Date issued: 14 November 2024

This explainer provides an in-depth walk through of the dividend imputation part of the tax system, and the franking credits that underpin it.

Date issued: 13 June 2024

Examines the definition and use of the Contingency Reserve and its major components.

Date issued: 24 April 2024

This explainer discusses the impact of indexation arrangements on the budget, with a focus on analysing the long-term consequences.

Date issued: 02 May 2023

This explainer explores how super is taxed in Australia, and how Australia’s system compares to similar schemes in other OECD countries.

Date issued: 27 April 2023

This explainer discusses the rationale, use and limitations of indexation in the Commonwealth budget and associated programs.

Date issued: 01 March 2023

IN THIS SECTION

Publicly released costings or budget analyses outside the caretaker period.

Non-technical pieces focused on a particular area of the budget and short insights into fiscal policy issues and updates.

Our corporate publications outline our vision, purpose, values and strategic goals.

Graphical and tabular analyses which seek to illustrate key features of budget updates

Materials on fiscal projections over the next decade and sustainability over the next 40 years.

Research reports on government finances and fiscal issues.

View speeches and presentations from our people.

Explanations to our underlying data, concepts, methodologies and processes used to prepare costings of policy proposals and budget analyses.

A list of Commonwealth Government measures for which enabling legislation has not yet passed.

View our media releases.

View formal submissions and enquiries addressed to the PBO.

An analysis of the budget impact of the election commitments of parliamentary parties (released after each election.