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.

• Indexation & the budget – an introduction

  This explainer provides an overview of the rationale, use and limitations of indexation in the Commonwealth budget and associated programs. 

• 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.

• Bracket creep and its fiscal impact

  This explainer examines the impact of bracket creep from the perspective of both individuals and government finances.

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