Budget Explainers

Budget Explainers are short pieces which focus on a particular area of the budget.

Budget Explainers are listed below by publication number and date order, with the most recent first.

See the PBO data portal, for all Budget Explainer related data.

  • How is super taxed?

    This explainer explores how super is taxed in Australia, the implications from a distributional and budgetary perspective, and how Australia’s system compares to similar schemes in other OECD countries.

  • Fuel taxation in Australia

    This explainer examines fuel taxation in Australia, its major components, how they work together and how the system is affected by government policy.

  • Guide to the budget

    A guide to navigating the Commonwealth Government budget papers for non-technical users.

  • The Contingency Reserve

    A short explainer piece that examines the definition and use of the Contingency Reserve and its major components.

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