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Implications for the Road Transport Sector of Tax Reform
AP-R165-00
1 Jan 2000
Economics and Financing
More
The Federal Government's tax reform package (A New Tax System - ANTS) involves however a range of changes in the taxation of goods and services, especially transport fuel, the nature of social security and the level of income tax paid by individuals.…
Implications for the Road Transport Sector of Potential Tax Reform
AP-135-99
1 Jan 1999
Economics and Financing
More
The Government's plans for modernisation of the taxation system within Australia have fuelled public debate on the need and shape of this reform. A broad based consumption tax, a GST (Goods and Services Tax) has been proposed. The Government's tax…
Private Sector Financing in Roads
AP-131-98
1 Jan 1998
Economics and Financing
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The document provides a summary of experiences and contractual arrangements of private sector involvement and toll roads in Australia. It is intended to assist those who may be involved in establishing future mechanisms for major road projects where…
Capitalisation of Infrastructure
AP-116-94
1 Jan 1994
Economics and Financing
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Governments are moving away from the traditional cash accounting framework to adopting accrual accounting, the method of accounting used in the private sector. This will require the capitalisation of the road infrastructure, which is an area of…
Review and Enhancement of Vehicle Operating Cost Models - Assessment of Existing Models
AP-108-94
1 Jan 1994
Economics and Financing
More
In response to a concern that road evaluation models utilised by Australian road authorities were yielding inconsistent and inaccurate estimates of road user benefits, Austroads surveyed and assessed evaluation models currently in use. Information…
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