Taxing Times: Is Self Assessment Working? Michael Inglis
Under the self assessment system for income tax, taxpayers and tax advisers have to decipher complex, convoluted and constantly changing income tax laws while the ATO acts as armchair critic. The system defeats its purpose of aiding tax compliance and should be reformed.

Insuring Against Negligence: Medical Indemnity in Australia Julian Morris
Recent tort law reforms may claw back some of the costs of rising insurance premiums. But a combination of constraints on negligence law and an expansion in the role of contract law would arguably offer the best outcome for both medical practitioners and patients alike.

The Fracturing of the West? John Fonte
The West seems to be dividing between the forces of liberal democracy and the forces of transnational progressivism, signalling a long struggle between entrepreneurial liberalism (Anglo-American style regimes) and bureaucratic collectivism (continental European models of governance).

Australia's Security Dilemma A.D. McLennan
AustraliaÍs alliance with the United States is being challenged by the potential risks and benefits of neutrality versus alignment. Yet the lessons of history indicate that defence of Australian security does not begin or end at our shoreline.