The issue of how to measure capital gains in “real terms” - that is, over the years they arose, rather than over a financial year, is at the heart of capital gains reform.
- Professor in Accounting (Retired), Deakin University
Even a basic look back at budget forecasts reveals forward estimates are rarely correct - in good times and bad.
NSW Treasurer Mike Baird has handed down a state budget that predicts a return to surplus as early next year, with major spending on infrastructure as its showcase. The budget predicts a lower than expected…
When assessing some of the assumptions underpinning Wayne Swan’s 2013 federal budget, two things spring to mind: the Henry Tax Review and the notorious inaccuracy of forward estimates. History shows it…
New South Wales taxpayers could well be wondering whether the news that the state’s finances are in surplus - rather than deficit - is good news or bad. The state’s Auditor-General Peter Achterstaat has…
The Federal Government will make around $16.4 billion in new savings over the forward estimates to keep the budget in surplus despite a decline in revenue, according to documents released today. Treasurer…
The Federal Government’s freeze on research grants is damaging investment and recruitment by universities, and is part of a broader trend making funding predictability a thing of the past says Universities…
Government budgets are increasingly becoming more political documents. This has been particularly evident with the federal government’s pledge to return the budget to surplus. However, budget numbers are…
UniSuper’s admission that a superannuation scheme formerly guaranteed by employers, the universities, is underfunded has sparked angry calls for full financial disclosure to be mandatory, and raised questions…
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