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There's nothing unfair about dividend imputation -- it refunds tax that shouldn't have been paid

  • Written by: Steven Hamilton, Visiting Scholar, Tax and Transfer Policy Institute, Crawford School of Public Policy, Australian National University
There's nothing unfair about dividend imputation -- it refunds tax that shouldn't have been paidUnder the system we've got, a $100 credit is a $100 credit, regardless of who gets it.Shutterstock

As election day approaches, dividend imputation is back in the news and the hot takes are running hot. Commentators are branding the system we’ve got a “tax dodge”, a “handout” and a “loophole”, and praising...

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how new technologies are changing police surveillance

  • Written by: Terry Goldsworthy, Associate Professor in Criminology, Bond University
how new technologies are changing police surveillanceIn the Boston bombing case, police used CCTV footage to help identify the suspects.Shutterstock

When we think of surveillance, we tend to imagine traditional surveillance tools like CCTV systems run by local authorities. The use of CCTV has certainly increased since I was a young constable on the Gold Coast in the early 1990s. From a CCTV network of...

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It's hard to find out who Labor's dividend imputation policy will hit, but it is possible, and it isn't the poor

  • Written by: Elizabeth Savage, Professor of Health Economics, University of Technology Sydney
It's hard to find out who Labor's dividend imputation policy will hit, but it is possible, and it isn't the poorTaxable income tells us little about who benefits from imputation cheques.Shutterstock

Labor’s proposal to end cash refunds of unused dividend imputation credits is highly targeted.

It certainly doesn’t apply to age pensioners, even part pensioners, courtesy of Labor’s Pensioner Guarantee.

Self managed super funds set up by...

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3 Charts on the rise in cycling injuries and deaths in Australia

  • Written by: Marilyn Johnson, Senior Researcher, Institute of Transport Studies, Monash University
3 Charts on the rise in cycling injuries and deaths in AustraliaTo reduce the risk of accidents, cyclists can wear bright clothing, use lights and steer clear of car doors, where possible.Maxpro/Shutterstock

One in five people injured on Australian roads and paths is a cyclist, according to a new Australian Institute of Health and Welfare report that examined injury data from 1999–2000 to 2015–16.

Mor...

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More Articles …

  1. If Labor wins the 2019 federal election, what role will unions play?
  2. Labor wants to restore penalty rates within 100 days. But what about the independent umpire?
  3. Suicide rates are rising with or without 13 Reasons Why. Let's use it as a chance to talk
  4. How highly sexualised imagery is shaping 'influence' on Instagram
  5. Are international students passing university courses at the same rate as domestic students?
  6. Can we bend it? The challenge for Samsung and others to make flexible technology
  7. Selling out the city to advertising? Nothing new to see here
  8. are water crystals bad for the environment?
  9. why do we get motion sickness and what's the best way to treat it?
  10. Why Adani's finch plan was rejected, and what comes next
  11. 5 tips on how to be a good mentor to someone twice your age
  12. how a royal commission will investigate Christchurch shootings
  13. Look at me! Look at me! How image-conscious but visionless leaders have made for a dreary campaign
  14. the big tech business model
  15. why don't horses sit or lie down even while sleeping?
  16. how to achieve the Uluru statement and a First Nations voice
  17. Around 50% of homes in Sydney, Melbourne and Brisbane have the oldest NBN technology
  18. For Aboriginal artists, personal stories matter
  19. The uranium mine in the heart of Kakadu needs a better clean up plan
  20. is it true that dogs at the pound get killed if nobody adopts them?
  21. How the major parties stack up on industrial relations policy
  22. What are the major parties promising on health this election?
  23. Bill Shorten's promise of a living wage is both realistic and necessary. But it's not enough.
  24. On rate-cut Tuesday, here are four reasons why the Reserve Bank shouldn't jump
  25. 'Revolutionary change' needed to stop unprecedented global extinction crisis
  26. El Niño has rapidly become stronger and stranger, according to coral records
  27. Move away from a car-dominated city looks radical but it's a sensible plan for a liveable future
  28. Inside the story: The Merger
  29. rediscovering the genesis of a film classic
  30. Richard Eccleston on the electoral mood in Tasmania
  31. millions of Indian youth are underemployed and going to the polls
  32. Labor's election pledge to improve Australian diets is a first – now we need action, not just 'consideration'
  33. Sexual aggression key to spread of deadly tumours in Tasmanian devils
  34. Endgame and why a smaller population doesn't guarantee paradise
  35. Greens on track for stability, rather than growth, this election
  36. After a dark decade for Australia's regional newspapers, a hopeful light flickers
  37. Newspoll and Ipsos have contrasting leaders' ratings trends; Abbott trails in Warringah
  38. Curious Kids: what is brain freeze?
  39. Lots of ministry spots to fill if Morrison wins, while many Shorten ministers would return to a familiar cabinet room
  40. Why Labor's childcare policy is the biggest economic news of the election campaign
  41. David Anderson's appointment as ABC managing director is a relief and will further steady the broadcaster
  42. Nearly 2 out of 3 nursing homes are understaffed. These 10 charts explain why aged care is in crisis
  43. Why the Reserve Bank shouldn't (but might) cut interest rates on Tuesday
  44. Almost every Australian teacher has been bullied by students or their parents, and it's taking a toll
  45. Six ways robots are used today that you probably didn't know about
  46. Leigh Sales, ordinary days and crafting empathy ‘between the lines’
  47. Don't forget the footpath – it's vital public space
  48. Sit! Seek! Fly! Scientists train dogs to sniff out endangered insects
  49. New Zealand's well-being approach to budget is not new, but could shift major issues
  50. Labor ahead in Newspoll and Ipsos, as Keating comments stir security issue

Business News

How Immigration Lawyers Can Help

Introduction Visa decisions can shape employment, family life, study plans, travel, and future residence. A small omission can lead to delay, added expense, or refusal. Immigration lawyers assess l...

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How Industrial Drying Equipment Supports Efficient Processing

Many industrial processes require moisture to be removed from compressed air, products or process materials before they move to the next stage. Excess moisture can affect equipment performance, produc...

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Practical Ways a Whiteboard Can Improve Workplace Communication

Effective communication helps teams stay organised, share ideas and keep track of important information. While digital tools are now common in many workplaces, a whiteboard continues to provide a simp...

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Designing Eco-Friendly Custom Water Bottles for Your Next Event

The Evolution of Sustainable Event Merchandise Event planning has undergone a massive transformation over the last decade. Gone are the days when organizers could hand out cheap, single use plastic...

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Why Choosing a Professional Florist Melbourne Makes Flower Delivery Impactful

Flowers have a great power to speak when humans cannot express their feelings with right words. Flowers are the best gifts when you are celebrating a birthday or welcoming a newborn child into your fa...

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The Business Case for Choosing Australian Fabricators Over Imported Alternatives

For a long time, you might have defaulted to overseas suppliers when sourcing fabricated metal components for a project. The unit price was lower on paper, and the maths seemed straightforward. That...

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Australian organisations are relying on business continuity plans built for a far more predictable world

Tariff escalations, supply chain fragility, geopolitical events, and the ongoing threat of cyber disruption have reshaped the risk environment facing Australian organisations. The problem is that ma...

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How to Rent a Car for Uber in Melbourne: What Every New Driver Needs to Know

Starting out as an Uber driver in Melbourne is not as complicated as it sounds but getting the vehicle right is where most new drivers get stuck. Uber has strict requirements around vehicle age, condi...

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When Should You Speak to a Lawyer About a Legal Issue?

Legal issues can begin with a simple question, then become harder to manage once formal steps are involved. Many people wait until a matter feels urgent before seeking guidance, even though earlier ...

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The Daily Magazine

Elevate Your Morning Routine with Cafe-Style Coffee at Home with the Right Coffee Machine

There's something magical about that first sip of coffee in the morning. It’s more than just a bev...

Top Garment Steamers for Busy Professionals in Australia

The gap between garment steamers built for a quick touch-up and ones built to keep pace with a wor...

Correct Sleeping Posture to Minimize Back Strain

Most people don’t pay much attention to how they sleep until they start waking up with a stiff bac...

Why Product Longevity Matters for Sustainable Australian Buildings

Sustainability in building design is often associated with recycled materials, renewable resources a...

NDIS Support Coordination Explained: What Does a Support Coordinator Actually Do?

NDIS support coordination explained means understanding how a professional can help participants n...

When Should You Speak with Divorce Lawyers in Sydney?

Divorce involves more than completing an online application. It can affect parenting arrangements, p...

How to Choose a Reliable Hot Water System Installer on the Gold Coast

Choosing a reliable installer is just as important as choosing the right hot water system. A qualifi...

How Microtask Platforms Support Modern Digital Promotion

Digital promotion has become increasingly complex. Businesses communicate with customers through w...

Cosmetic Dentistry Options From a Brisbane-Based Dental Team

You cover your mouth when you laugh. You skip the group photo. Maybe you edit pictures to soften a...