General research

Common errors made by individual taxpayers and agents and ways to avoid them.

Read our report on the operation of the tax system with discretionary trusts linked to high wealth individuals.

See how the individuals not in business tax gap works giving us a better understanding of compliance in this segment.

We design products and services to make it easier for individuals to comply and pay the right amount of tax.

Find out how the OECD framework works, and how a taxpayer’s compliance is determined by the 4 pillars of compliance.

Work out how the PAYG withholding system works for individuals not in business.

Research and findings of the 2023 influencers in property development report.

Overview of penalties for statements, schemes and positions not reasonably arguable for 2021–22 and 2022–23 financial years.

Findings of research we commissioned RMIT University to conduct into the impacts of real property transactions on the taxation system, specifically GST.

This page summarises research on beliefs, attitudes and norms of the Australian community.

How the Australian income tax system works for individuals who are not in business and supports our social benefits.

How we use the tax assured as an indicator to measure the performance of our tax and super systems.

Findings, insights and outcomes of the research we commissioned relating to teaching children about tax and super.

Insights from the University of Canberra review of the case for teaching and learning about tax and super at school.

How we use total revenue effects to measure the impact of our engagement activities on taxpayer compliance.