Peter Whiteford

@peterwhiteford.bsky.social

Interested in most aspects of social policy in Australia & internationally (also certain literary genres and restricted musical choices); also history (art too) ANU, Canberra crawford.anu.edu.au/crawford_peopl…

Rising health expenditures and population ageing prompted OECD governments to increase social security contributions in 2024, reflecting a broader trend towards increasing revenues to strengthen the long-term sustainability of social protection systems. www.oecd.org/en/publicati...

Tax Policy Reforms 2025

This is the tenth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy ...

oecd.org

Importantly, the Fed Court rejected the AAT's interpretation of when income is first 'earned'. The AAT's interpretation overturned how DSS/Centrelink had assessed earnings for decades and would have created a lot of issues for calculating pre-December 2020 debts

Screenshot of Fed Court decision para 172: 
'172    The Tribunal erred in law in concluding that all of Mr Chaplin’s income was earned on Sundays when, according to the Tribunal, a legal entitlement to the week’s income first arose. It thereby misdirected itself and reached a conclusion which was not open on the facts. Whilst it depends on the terms of the relevant contract (and any other instrument or law affecting the terms of employment), generally casual employees earn wages as the service for which they are entitled to be paid is provided. Contracts for casual employment usually provide for service by the hour, shift or day, and so casual employees usually earn income by the hour, shift or day upon the rendering of that service. Wages are not “earned” only when a legally enforceable right to payment arises on the express or implied terms of the contract.'