Competitive Neutrality Research
These research publications are intended to improve the understanding of particular requirements needed to implement competitive neutrality policy, to assist Australian Government agencies in meeting their competitive neutrality obligations, and to indicate factors that the complaints office will take into account when investigating complaints.
Cost Allocation and Pricing
This Competitive Neutrality Complaints Office research paper examines cost allocation and pricing issues, particularly as they relate to business units that exist as part of larger general government agencies.
Rate of Return Issues
The paper examines rate of return issues, particularly as they relate to smaller government business activities.
Competitive Neutrality in Forestry
This paper outlines progress in implementing competitive neutrality in foresty and discusses some related issues.
GTE Dividend and Income Tax Payments: 1990-91 to 1995-96
This research paper focuses largely on factual information on GTE dividend and income tax arrangements.