The rise in fuel prices has stimulated interest in how crude oil produced in Australia is taxed. This Research Note outlines the Commonwealth's crude oil excise and royalties regimes, complementing an earlier Note on the Petroleum Resource Rent Tax (Research Note No. 20 2000-01).

Since 1945, the zone rebate, and its predecessor the zone allowance, have provided a tax concession to taxpayers living in remote areas of Australia. There is special interest in the rebate at this time as part of a broader review of policies for rural Australia. This Note traces the history of the zone rebate, including...

This Note provides an estimate of the present average value of home loan mortgages and indicates the strong growth in new mortgage values over the second half of the 1990s to the year 2000. It also examines the variation between States in mortgage values and the link between interest rate changes and home loan repayments.

This Research Note reviews trends in how women have voted in recent federal elections, compared to men. In particular it looks how women in rural and regional Australia have expressed their voting preference since 1993. Evidence suggests that while the Coalition continues to fare better than the ALP amongst women, women's support for the National...

The Commonwealth Auditor-General provides an important link in the chain of accountability from the Executive to the Parliament. Consequently, the independence of this office is critical. This Research Note provides a brief introduction to the work of the Auditor-General, and outlines some key issues of independence.