The Taxpayers Research Foundation (TRFL)


The Taxpayers Research Foundation Limited (The “Foundation”) has been established to conduct research into public policy issues and legislation impacting on the Australian taxpayers and to promote policy solutions that maximise the economic and social wellbeing of all Australians. To do this, The Foundation carries out, or contracts leading academics and consultants to carry out research projects on specific tax policy issues and promotes the outcomes of this research, including to policy makers.

The Foundation has a commitment to ensuring research findings are the conclusion of high quality, rigorous and objective analysis.

Long-term Vision

The long-term vision of The Foundation is to conduct quality research with outcomes that assist government in formulating policies that maximise the opportunity for Australian taxpayers to operate in an environment maximising equity and fairness to all while promoting economic efficiency and growth.


The objective of The Foundation is to enhance the economic and social well-being of Australians by conducting highly credible public policy research, and promoting the outcomes to the Australian community, including policy makers.

Operations and activities

The Foundation will promote the findings of its research projects to the Australian community, including policy makers, through publications, seminars and briefings.

Research projects conducted or commissioned by The Foundation are overseen by a research committee, which includes leading researchers and academics from both the public and private sector. This committee ensures that research undertaken is scientific in nature, may prove of benefit to Australia, its methodology is rigorous, that the conclusions of researchers are objective and supported by available date, and that research reports are of the highest standard.

The focus of The Foundation’s research projects is on devising solutions to tax policy, not just highlighting them. The Foundation is independent of Government and non party-political. Foundation research outcomes are not able to be influenced by financial contributors to The Foundation.

The Taxpayers Research Foundation Limited is an approved research institution under Section 73A of the Income Tax Assessment Act 1936. The Foundation’s objectives are to undertake approved research projects in areas of taxation which would be of benefit to Australia.

The aim of The Foundation is to fund research analyses and the writing of discussion papers, drafts and other statements to be used as a basis for determining future taxation policy.

Board of directors

The Board of Directors for The Taxpayers Research Foundation Limited are as follows:

Stephen Ware, B Fin Admin, JP

Director and Divisional Councillor of Taxpayers Australia Limited.

Executive Director of the Australian Environmental Pest Management Association.

Kurtis Alaeddin,
MCOMM, FIPA, FTPA(Tax), MAICD, B. Bus (Acct), Tax Agent, JP.

Director of Taxpayers Australia Limited

Director of TAI Practitioners & Advisors Ltd and Member of the Ethics Committee.

Research Committee

Members: Mr J D Brogan, Mr K Alaeddin, Mr S L Ware, Ms K E Whittle

Tax Policy Journal

The Tax Policy Journal was established to publicise the results of research into many aspects of taxation in Australia, and the main initiator of this research is the Taxpayers Research Foundation Limited (TRFL). TRFL was founded in 1996 and in 1998 all necessary approvals to become a recognised and approved research organisation was received.

In this capacity, TRFL has the approvals of Government as:

  • an approved research institute
  • a deductible gifts recipient
  • an income tax exempt charity
  • an initiator of research.

The TPJ is an information base for the use of Australian taxpayers to have a better understanding of the issues confronting our tax system and enable a more informed debate on changes that are proposed or implemented to ensure there is an overall benefit to all Australian taxpayers.