Competitive neutrality investigation report
This investigation report was released on 17 June 2002.
The investigation resulted from a complaint that alleged that the Commonwealth Government was subsidising the operation of OzJobs and that OzJobs was not paying payroll taxes on a basis comparable to that of its private sector competitors.
Discussions with the complainant also indicated specific concerns that OzJobs may not be paying comparable insurance premiums (including public liability and workers compensation coverage).
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Cover, Copyright, Transmittal letter, Competitive neutrality policy, Contents
Chapter 1 The complaint
1.1 Nature of the complaint
1.3 Conduct of the investigation
Chapter 2 Assessment of issues
2.1 The issues
2.2 Attribution of all appropriate costs
2.3 Tax, debt and regulatory neutrality
2.4 Other competitive neutrality adjustments
2.5 Commercial rate of return
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