Publications

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…

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…

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…