what does summary research mean

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Research Summary: What is it & how to write one

The Research Summary is used to report facts about a study clearly. You will almost certainly be required to prepare a research summary during your academic research or while on a research project for your organization.

If it is the first time you have to write one, the writing requirements may confuse you. The instructors generally assign someone to write a summary of the research work. Research summaries require the writer to have a thorough understanding of the issue.

This article will discuss the definition of a research summary and how to write one.

What is a research summary?

A research summary is a piece of writing that summarizes your research on a specific topic. Its primary goal is to offer the reader a detailed overview of the study with the key findings. A research summary generally contains the article’s structure in which it is written.

You must know the goal of your analysis before you launch a project. A research overview summarizes the detailed response and highlights particular issues raised in it. Writing it might be somewhat troublesome. To write a good overview, you want to start with a structure in mind. Read on for our guide.

Why is an analysis recap so important?

Your summary or analysis is going to tell readers everything about your research project. This is the critical piece that your stakeholders will read to identify your findings and valuable insights. Having a good and concise research summary that presents facts and comes with no research biases is the critical deliverable of any research project.

We’ve put together a cheat sheet to help you write a good research summary below.

Research Summary Guide

• Why was this research done?  – You want to give a clear description of why this research study was done. What hypothesis was being tested?
• Who was surveyed? – The what and why or your research decides who you’re going to interview/survey. Your research summary has a detailed note on who participated in the study and why they were selected. 
• What was the methodology? – Talk about the methodology. Did you do face-to-face interviews? Was it a short or long survey or a focus group setting? Your research methodology is key to the results you’re going to get. 
• What were the key findings? – This can be the most critical part of the process. What did we find out after testing the hypothesis? This section, like all others, should be just facts, facts facts. You’re not sharing how you feel about the findings. Keep it bias-free.
• Conclusion – What are the conclusions that were drawn from the findings. A good example of a conclusion. Surprisingly, most people interviewed did not watch the lunar eclipse in 2022, which is unexpected given that 100% of those interviewed knew about it before it happened.
• Takeaways and action points – This is where you bring in your suggestion. Given the data you now have from the research, what are the takeaways and action points? If you’re a researcher running this research project for your company, you’ll use this part to shed light on your recommended action plans for the business.

LEARN ABOUT:   Action Research

If you’re doing any research, you will write a summary, which will be the most viewed and more important part of the project. So keep a guideline in mind before you start. Focus on the content first and then worry about the length. Use the cheat sheet/checklist in this article to organize your summary, and that’s all you need to write a great research summary!

But once your summary is ready, where is it stored? Most teams have multiple documents in their google drives, and it’s a nightmare to find projects that were done in the past. Your research data should be democratized and easy to use.

We at QuestionPro launched a research repository for research teams, and our clients love it. All your data is in one place, and everything is searchable, including your research summaries! 

Authors: Prachi, Anas

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• Research Summary: What Is It & How To Write One

Introduction

A research summary is a requirement during academic research and sometimes you might need to prepare a research summary during a research project for an organization.

Most people find a research summary a daunting task as you are required to condense complex research material into an informative, easy-to-understand article most times with a minimum of 300-500 words.

In this post, we will guide you through all the steps required to make writing your research summary an easier task. 

What is a Research Summary?

A research summary is a piece of writing that summarizes the research of a specific topic into bite-size easy-to-read and comprehend articles. The primary goal is to give the reader a detailed outline of the key findings of a research.

It is an unavoidable requirement in colleges and universities. To write a good research summary, you must understand the goal of your research, as this would help make the process easier. 

A research summary preserves the structure and sections of the article it is derived from.

Research Summary or Abstract: What’s The Difference?

The Research Summary and Abstract are similar, especially as they are both brief, straight to the point, and provide an overview of the entire research paper. However, there are very clear differences.

To begin with, a Research summary is written at the end of a research activity, while the Abstract is written at the beginning of a research paper. 

A Research Summary captures the main points of a study, with an emphasis on the topic, method , and discoveries, an Abstract is a description of what your research paper would talk about and the reason for your research or the hypothesis you are trying to validate.

Let us take a deeper look at the difference between both terms.

What is an Abstract?

An abstract is a short version of a research paper. It is written to convey the findings of the research to the reader. It provides the reader with information that would help them understand the research, by giving them a clear idea about the subject matter of a research paper. It is usually submitted before the presentation of a research paper.

What is a Summary?

A summary is a short form of an essay, a research paper, or a chapter in a book. A research summary is a narration of a research study, condensing the focal points of research to a shorter form, usually aligned with the same structure of the research study, from which the summary is derived.

What Is The Difference Between an Abstract and a Summary?

An abstract communicates the main points of a research paper, it includes the questions, major findings, the importance of the findings, etc.

An abstract reflects the perceptions of the author about a topic, while a research summary reflects the ideology of the research study that is being summarized.

Getting Started with a Research Summary

Before commencing a research summary, there is a need to understand the style and organization of the content you plan to summarize. There are three fundamental areas of the research that should be the focal point:

• When deciding on the content include a section that speaks to the importance of the research, and the techniques and tools used to arrive at your conclusion.
• Keep the summary well organized, and use paragraphs to discuss the various sections of the research.
• Restrict your research to 300-400 words which is the standard practice for research summaries globally. However, if the research paper you want to summarize is a lengthy one, do not exceed 10% of the entire research material.

Once you have satisfied the requirements of the fundamentals for starting your research summary, you can now begin to write using the following format:

• Why was this research done?   – A clear description of the reason the research was embarked on and the hypothesis being tested.
• Who was surveyed? – Your research study should have details of the source of your information. If it was via a survey, you should document who the participants of the survey were and the reason that they were selected.
• What was the methodology? – Discuss the methodology, in terms of what kind of survey method did you adopt. Was it a face-to-face interview, a phone interview, or a focus group setting?
• What were the key findings? – This is perhaps the most vital part of the process. What discoveries did you make after the testing? This part should be based on raw facts free from any personal bias.
• Conclusion – What conclusions did you draw from the findings?
• Takeaways and action points – This is where your views and perception can be reflected. Here, you can now share your recommendations or action points.
• Identify the focal point of the article –  In other to get a grasp of the content covered in the research paper, you can skim the article first, in a bid to understand the most essential part of the research paper. 
• Analyze and understand the topic and article – Writing a summary of a research paper involves being familiar with the topic –  the current state of knowledge, key definitions, concepts, and models. This is often gleaned while reading the literature review. Please note that only a deep understanding ensures efficient and accurate summarization of the content.
• Make notes as you read – Highlight and summarize each paragraph as you read. Your notes are what you would further condense to create a draft that would form your research summary.

How to Structure Your Research Summary

• Title – This highlights the area of analysis, and can be formulated to briefly highlight key findings.
• Abstract – this is a very brief and comprehensive description of the study, required in every academic article, with a length of 100-500 words at most. 
• Introduction – this is a vital part of any research summary, it provides the context and the literature review that gently introduces readers to the subject matter. The introduction usually covers definitions, questions, and hypotheses of the research study. 
• Methodology –This section emphasizes the process and or data analysis methods used, in terms of experiments, surveys, sampling, or statistical analysis. 
• Results section – this section lists in detail the results derived from the research with evidence obtained from all the experiments conducted.
• Discussion – these parts discuss the results within the context of current knowledge among subject matter experts. Interpretation of results and theoretical models explaining the observed results, the strengths of the study, and the limitations experienced are going to be a part of the discussion. 
• Conclusion – In a conclusion, hypotheses are discussed and revalidated or denied, based on how convincing the evidence is.
• References – this section is for giving credit to those who work you studied to create your summary. You do this by providing appropriate citations as you write.

Research Summary Example 1

Below are some defining elements of a sample research summary.

Title – “The probability of an unexpected volcanic eruption in Greenwich”

Introduction – this section would list the catastrophic consequences that occurred in the country and the importance of analyzing this event. 

Hypothesis –  An eruption of the Greenwich supervolcano would be preceded by intense preliminary activity manifesting in advance, before the eruption.

Results – these could contain a report of statistical data from various volcanic eruptions happening globally while looking critically at the activity that occurred before these events. 

Discussion and conclusion – Given that Greenwich is now consistently monitored by scientists and that signs of an eruption are usually detected before the volcanic eruption, this confirms the hypothesis. Hence creating an emergency plan outlining other intervention measures and ultimately evacuation is essential. 

Research Summary Example 2

Below is another sample sketch.

Title – “The frequency of extreme weather events in the UK in 2000-2008 as compared to the ‘60s”

Introduction – Weather events bring intense material damage and cause pain to the victims affected.

Hypothesis – Extreme weather events are more frequent in recent times compared to the ‘50s

Results – The frequency of several categories of extreme events now and then are listed here, such as droughts, fires, massive rainfall/snowfalls, floods, hurricanes, tornadoes, etc.

Discussion and conclusion – Several types of extreme events have become more commonplace in recent times, confirming the hypothesis. This rise in extreme weather events can be traced to rising CO2 levels and increasing temperatures and global warming explain the rising frequency of these disasters. Addressing the rising CO2 levels and paying attention to climate change is the only to combat this phenomenon.

A research summary is the short form of a research paper, analyzing the important aspect of the study. Everyone who reads a research summary has a full grasp of the main idea being discussed in the original research paper. Conducting any research means you will write a summary, which is an important part of your project and would be the most read part of your project.

Having a guideline before you start helps, this would form your checklist which would guide your actions as you write your research summary. It is important to note that a Research Summary is different from an Abstract paper written at the beginning of a research paper, describing the idea behind a research paper.

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When writing a summary, the goal is to compose a concise and objective overview of the original article. The summary should focus only on the article's main ideas and important details that support those ideas.

Guidelines for summarizing an article:

• State the main ideas.
• Identify the most important details that support the main ideas.
• Summarize in your own words.
• Do not copy phrases or sentences unless they are being used as direct quotations.
• Express the underlying meaning of the article, but do not critique or analyze.
• The summary should be about one third the length of the original article. 

Your summary should include:

• Give an overview of the article, including the title and the name of the author.
• Provide a thesis statement that states the main idea of the article.
• Use the body paragraphs to explain the supporting ideas of your thesis statement.
• One-paragraph summary - one sentence per supporting detail, providing 1-2 examples for each.
• Multi-paragraph summary - one paragraph per supporting detail, providing 2-3 examples for each.
• Start each paragraph with a topic sentence.
• Use transitional words and phrases to connect ideas.
• Summarize your thesis statement and the underlying meaning of the article.

 Adapted from "Guidelines for Using In-Text Citations in a Summary (or Research Paper)" by Christine Bauer-Ramazani, 2020

Additional Resources

All links open in a new window.

How to Write a Summary - Guide & Examples  (from Scribbr.com)

Writing a Summary  (from The University of Arizona Global Campus Writing Center)

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• Last Updated: Mar 15, 2024 9:32 AM
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An executive summary is a thorough overview of a research report or other type of document that synthesizes key points for its readers, saving them time and preparing them to understand the study's overall content. It is a separate, stand-alone document of sufficient detail and clarity to ensure that the reader can completely understand the contents of the main research study. An executive summary can be anywhere from 1-10 pages long depending on the length of the report, or it can be the summary of more than one document [e.g., papers submitted for a group project].

Bailey, Edward, P. The Plain English Approach to Business Writing . (New York: Oxford University Press, 1997), p. 73-80 Todorovic, Zelimir William and Marietta Wolczacka Frye. “Writing Effective Executive Summaries: An Interdisciplinary Examination.” In United States Association for Small Business and Entrepreneurship. Conference Proceedings . (Decatur, IL: United States Association for Small Business and Entrepreneurship, 2009): pp. 662-691.

Importance of a Good Executive Summary

Although an executive summary is similar to an abstract in that they both summarize the contents of a research study, there are several key differences. With research abstracts, the author's recommendations are rarely included, or if they are, they are implicit rather than explicit. Recommendations are generally not stated in academic abstracts because scholars operate in a discursive environment, where debates, discussions, and dialogs are meant to precede the implementation of any new research findings. The conceptual nature of much academic writing also means that recommendations arising from the findings are distributed widely and not easily or usefully encapsulated. Executive summaries are used mainly when a research study has been developed for an organizational partner, funding entity, or other external group that participated in the research . In such cases, the research report and executive summary are often written for policy makers outside of academe, while abstracts are written for the academic community. Professors, therefore, assign the writing of executive summaries so students can practice synthesizing and writing about the contents of comprehensive research studies for external stakeholder groups.

When preparing to write, keep in mind that:

• An executive summary is not an abstract.
• An executive summary is not an introduction.
• An executive summary is not a preface.
• An executive summary is not a random collection of highlights.

Christensen, Jay. Executive Summaries Complete The Report. California State University Northridge; Clayton, John. "Writing an Executive Summary that Means Business." Harvard Management Communication Letter (July 2003): 2-4; Keller, Chuck. "Stay Healthy with a Winning Executive Summary." Technical Communication 41 (1994): 511-517; Murphy, Herta A., Herbert W. Hildebrandt, and Jane P. Thomas. Effective Business Communications . New York: McGraw-Hill, 1997; Vassallo, Philip. "Executive Summaries: Where Less Really is More." ETC.: A Review of General Semantics 60 (Spring 2003): 83-90 .

Structure and Writing Style

Writing an Executive Summary

Read the Entire Document This may go without saying, but it is critically important that you read the entire research study thoroughly from start to finish before you begin to write the executive summary. Take notes as you go along, highlighting important statements of fact, key findings, and recommended courses of action. This will better prepare you for how to organize and summarize the study. Remember this is not a brief abstract of 300 words or less but, essentially, a mini-paper of your paper, with a focus on recommendations.

Isolate the Major Points Within the Original Document Choose which parts of the document are the most important to those who will read it. These points must be included within the executive summary in order to provide a thorough and complete explanation of what the document is trying to convey.

Separate the Main Sections Closely examine each section of the original document and discern the main differences in each. After you have a firm understanding about what each section offers in respect to the other sections, write a few sentences for each section describing the main ideas. Although the format may vary, the main sections of an executive summary likely will include the following:

• An opening statement, with brief background information,
• The purpose of research study,
• Method of data gathering and analysis,
• Overview of findings, and,
• A description of each recommendation, accompanied by a justification. Note that the recommendations are sometimes quoted verbatim from the research study.

Combine the Information Use the information gathered to combine them into an executive summary that is no longer than 10% of the original document. Be concise! The purpose is to provide a brief explanation of the entire document with a focus on the recommendations that have emerged from your research. How you word this will likely differ depending on your audience and what they care about most. If necessary, selectively incorporate bullet points for emphasis and brevity. Re-read your Executive Summary After you've completed your executive summary, let it sit for a while before coming back to re-read it. Check to make sure that the summary will make sense as a separate document from the full research study. By taking some time before re-reading it, you allow yourself to see the summary with fresh, unbiased eyes.

Common Mistakes to Avoid

Length of the Executive Summary As a general rule, the correct length of an executive summary is that it meets the criteria of no more pages than 10% of the number of pages in the original document, with an upper limit of no more than ten pages [i.e., ten pages for a 100 page document]. This requirement keeps the document short enough to be read by your audience, but long enough to allow it to be a complete, stand-alone synopsis. Cutting and Pasting With the exception of specific recommendations made in the study, do not simply cut and paste whole sections of the original document into the executive summary. You should paraphrase information from the longer document. Avoid taking up space with excessive subtitles and lists, unless they are absolutely necessary for the reader to have a complete understanding of the original document. Consider the Audience Although unlikely to be required by your professor, there is the possibility that more than one executive summary will have to be written for a given document [e.g., one for policy-makers, one for private industry, one for philanthropists]. This may only necessitate the rewriting of the introduction and conclusion, but it could require rewriting the entire summary in order to fit the needs of the reader. If necessary, be sure to consider the types of audiences who may benefit from your study and make adjustments accordingly. Clarity in Writing One of the biggest mistakes you can make is related to the clarity of your executive summary. Always note that your audience [or audiences] are likely seeing your research study for the first time. The best way to avoid a disorganized or cluttered executive summary is to write it after the study is completed. Always follow the same strategies for proofreading that you would for any research paper. Use Strong and Positive Language Don’t weaken your executive summary with passive, imprecise language. The executive summary is a stand-alone document intended to convince the reader to make a decision concerning whether to implement the recommendations you make. Once convinced, it is assumed that the full document will provide the details needed to implement the recommendations. Although you should resist the temptation to pad your summary with pleas or biased statements, do pay particular attention to ensuring that a sense of urgency is created in the implications, recommendations, and conclusions presented in the executive summary. Be sure to target readers who are likely to implement the recommendations.

Bailey, Edward, P. The Plain English Approach to Business Writing . (New York: Oxford University Press, 1997), p. 73-80; Christensen, Jay. Executive Summaries Complete The Report. California State University Northridge; Executive Summaries. Writing@CSU. Colorado State University; Clayton, John. "Writing an Executive Summary That Means Business." Harvard Management Communication Letter , 2003; Executive Summary. University Writing Center. Texas A&M University;  Green, Duncan. Writing an Executive Summary.   Oxfam’s Research Guidelines series ; Guidelines for Writing an Executive Summary. Astia.org; Markowitz, Eric. How to Write an Executive Summary. Inc. Magazine, September, 15, 2010; Kawaski, Guy. The Art of the Executive Summary. "How to Change the World" blog; Keller, Chuck. "Stay Healthy with a Winning Executive Summary." Technical Communication 41 (1994): 511-517; The Report Abstract and Executive Summary. The Writing Lab and The OWL. Purdue University; Writing Executive Summaries. Effective Writing Center. University of Maryland; Kolin, Philip. Successful Writing at Work . 10th edition. (Boston, MA: Cengage Learning, 2013), p. 435-437; Moral, Mary. "Writing Recommendations and Executive Summaries." Keeping Good Companies 64 (June 2012): 274-278; Todorovic, Zelimir William and Marietta Wolczacka Frye. “Writing Effective Executive Summaries: An Interdisciplinary Examination.” In United States Association for Small Business and Entrepreneurship. Conference Proceedings . (Decatur, IL: United States Association for Small Business and Entrepreneurship, 2009): pp. 662-691.

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• What is a research summary: Definition, steps & tips

Defne Çobanoğlu

If you need to do academic research or take part in a research project, you most probably will need to make a research summary. It is a type of paper where you explain key findings in short. Doing this part correctly proves you clearly understand what the research is about, and also it is a good way to simplify complex research findings.

The best approach when starting your summary is to have a structured plan in mind. This will save you both energy and time. If you are new to this concept and want to know how to get started, this is the article for you. Here, we have gathered a step-by-step guide to creating your research survey, a research summary, and some useful tips. Let us get started!

• What is a research summary?

A research summary is basically the summary of a research paper that is done in a structured way. A good research summary starts with proper style and organization. When you start writing a good research summary with the findings of the research study, you should read the article again and move on with a clear plan. 

The definition of research summary

Your summary must be a well-organized way of presenting the key points to future readers. This part of the research paper is one of the most important as it is the part people read first when they try to figure out your paper's outline.

• How to write a research summary (step-by-step guide)

When you conclude your research and have concrete findings in your hand, the next step is to summarize the findings for future readers. It is one of the most vital sections of the papers and also the most viewed part by all. By having a guideline, the summary section can easily and successfully be completed. Now, let us see step by step how to write a summary for a research paper.

1 - Read the paper

In order to successfully summarize the whole research, you should understand it thoroughly. Read the paper carefully to understand its purpose, research design, methodology, results, and conclusions. You can also take a look at a research summary example to figure out what elements you should focus on while reading.

💡Tip #1 - Try a 3-stage reading method of Scan - Read - Skim. First, scan the paper to get an understanding of the concept. Then, read the paper attentively by focusing on elements you will include in your summary. Lastly, skim one last time to study the various elements.  

2 - Identify the key points

Once you read the entirety of the paper, try to pinpoint the key findings and research questions. It would help you to work with a set of questions to ask yourself when analyzing the paper. The questions you can try to answer could be these:

• What is the main research question?
• Is there a hypothesis that is proposed in the introduction part?
• What kind of methods are used in the study?
• What is the sample size for data collection?
• Do the results support the hypothesis?
• What are the most major findings?
• What are some limitations of the study?
• What is the final conclusion?

3 - Make notes as you read

It can help you tremendously to make notes as you read the paper. You can put simple sentences in each or most paragraphs to capture to the most important part. Or, you can highlight various findings, elements, and sentences. This will help you figure out what is important and what is not in the end.

4 - Prepare a draft

Once you gathered all the key points and highlighted sections, you can start preparing your draft. You should use a structured plan for your summary. Also, try rewriting important elements in your own words to avoid plagiarism. When you are preparing the draft, always be mindful of the word count limit.

💡Tip #2 - Keep it 10% or shorter One of the most crucial aspects of a research summary is the fact that it must be SHORT. Therefore, make sure the length of the summary is 10% or less of the original length of the parent paper.

5 - Finalize the summary

When you have the draft ready, proofread it to make sure everything is correct. And make sure the summary is objective, precise, and factually correct. You can also find additional literature to support your study and add that to the result section as well.

💡Tip #3 - Do not add anything new Never add new information or opinions to the summary that is not mentioned in the parent paper.

• Why do you need to summarize your research results?

The purpose of a research summary is to give a brief overview of the study to the readers. A reader who is trying to find appropriate research to go through can easily get through the central ideas. It is also a great way to elaborate on the significance of the findings, and it reminds the reader of the strengths of your main arguments.

Having a good summary is almost as important as writing a research paper.

• Wrapping it up

Having a good summary is almost as important as writing a research paper. A research paper involves statistical analysis, factual findings, and theories. And the summary of the paper briefly explains the main concepts and ideas. A person reading the summary of a paper should clearly understand the discussion and conclusion of the research study .

In this article, we have gathered a step-by-step guide to writing a research summary and useful tips to keep in mind. Next time, make sure your summary is to the point and faithful to the original paper. If you are planning to write your own research summary, you can get started with useful and easy-to-use survey templates of forms.app!

Defne is a content writer at forms.app. She is also a translator specializing in literary translation. Defne loves reading, writing, and translating professionally and as a hobby. Her expertise lies in survey research, research methodologies, content writing, and translation.

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• Exercise type: Discussion
• Topic: Science & Society
• Category: Literacy Practices

How to write a summary

• Download Student Worksheet

Directions for teachers:

Discuss Begin by introducing your students to the concept of summarizing. Merriam-Webster defines a summary as “a short restatement of the main points (as of an argument) for easier remembering, for better understanding or for showing the relation of points.” Class assignments often ask students to summarize, but students also summarize in conversations with friends and family members.

Divide your students into pairs or small groups and ask them to use the following prompts to think about when and how they summarize information.

1. When do you summarize or interact with summaries from others? Be sure to consider examples outside of class assignments.

2. For each of the scenarios you described above, what is the goal of the summary? How does the goal affect the information included in the summary?

3. For each of the scenarios described above, who is the summary for? How does the information included in a summary depend on the audience?

4. How might your goal or audience affect the length of your summary and the language you choose to use?

5. When you’ve encountered complex information in the past (in a story, presentation or conversation), what techniques have helped you turn that info into a summary?

Read and take notes Ask each pair or small group to choose one of the Science News ’ Top 10 articles of the year to read. Make sure students know that they will have to summarize the article after reading. You can ask students to identify a note-taking technique in advance and/or encourage them to identify the following key points as they read. If time is available, consider having students answer the associated comprehension questions  to aid in understanding.

Key points to look for

As you read an article, identify the following:

• The main point and any details that support the main point
• A secondary idea and any supporting details
• The who, what, where when, how and why of the article
• Important events and the timeline of those events
• Problems and their resolutions
• Any caveats or counterpoints to the main or secondary ideas
• Any questions that come up along the way or remain unanswered at the end

Brainstorm and outline Before students write their summaries individually, ask them to consider the prompts that follow.

1. What is the goal of your summary?

2. Who is your audience?

3. Given your goal and audience, how long should your summary be?

4. What was the main point of the article? That should be the start of your summary.

5. Given the length you’ve chosen, what information can you include and what must you leave out? Refer back to your notes to identify the most important information to include.

Write and review Students should now write their summaries. After writing the summary, students should review the summary they’ve written using the prompts that follow. Then, students can revise the summary based on the answers.

1. Have I been brief?

2. Have I restated the essential information without repeating the exact words and phrases used in the original article — or, have I “used my own words”?

3. Have I missed any key points that I identified under the “Read and take notes” header that should be included?

4. What specific facts have I used from the original article? Have I incorporated those facts correctly?

5. Have I attributed information where necessary?

Share and reflect Now have students read their summaries aloud in their small groups and answer the following prompts.

1. How were the summaries similar? Was there information that every group member thought was essential?

2. How were they different? What did some group members choose to leave out that others included? Why?

3. Could your summary be improved? What would you change about your summary after hearing other summaries?

4. How might you write your summary differently if you had chosen a different audience and/or goal?

How to Synthesize Written Information from Multiple Sources

Shona McCombes

Content Manager

B.A., English Literature, University of Glasgow

Shona McCombes is the content manager at Scribbr, Netherlands.

Learn about our Editorial Process

Saul Mcleod, PhD

Editor-in-Chief for Simply Psychology

BSc (Hons) Psychology, MRes, PhD, University of Manchester

Saul Mcleod, PhD., is a qualified psychology teacher with over 18 years of experience in further and higher education. He has been published in peer-reviewed journals, including the Journal of Clinical Psychology.

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When you write a literature review or essay, you have to go beyond just summarizing the articles you’ve read – you need to synthesize the literature to show how it all fits together (and how your own research fits in).

Synthesizing simply means combining. Instead of summarizing the main points of each source in turn, you put together the ideas and findings of multiple sources in order to make an overall point.

At the most basic level, this involves looking for similarities and differences between your sources. Your synthesis should show the reader where the sources overlap and where they diverge.

Unsynthesized Example

Franz (2008) studied undergraduate online students. He looked at 17 females and 18 males and found that none of them liked APA. According to Franz, the evidence suggested that all students are reluctant to learn citations style. Perez (2010) also studies undergraduate students. She looked at 42 females and 50 males and found that males were significantly more inclined to use citation software ( p < .05). Findings suggest that females might graduate sooner. Goldstein (2012) looked at British undergraduates. Among a sample of 50, all females, all confident in their abilities to cite and were eager to write their dissertations.

Synthesized Example

Studies of undergraduate students reveal conflicting conclusions regarding relationships between advanced scholarly study and citation efficacy. Although Franz (2008) found that no participants enjoyed learning citation style, Goldstein (2012) determined in a larger study that all participants watched felt comfortable citing sources, suggesting that variables among participant and control group populations must be examined more closely. Although Perez (2010) expanded on Franz’s original study with a larger, more diverse sample…

Step 1: Organize your sources

After collecting the relevant literature, you’ve got a lot of information to work through, and no clear idea of how it all fits together.

Before you can start writing, you need to organize your notes in a way that allows you to see the relationships between sources.

One way to begin synthesizing the literature is to put your notes into a table. Depending on your topic and the type of literature you’re dealing with, there are a couple of different ways you can organize this.

Summary table

A summary table collates the key points of each source under consistent headings. This is a good approach if your sources tend to have a similar structure – for instance, if they’re all empirical papers.

Each row in the table lists one source, and each column identifies a specific part of the source. You can decide which headings to include based on what’s most relevant to the literature you’re dealing with.

For example, you might include columns for things like aims, methods, variables, population, sample size, and conclusion.

For each study, you briefly summarize each of these aspects. You can also include columns for your own evaluation and analysis.

The summary table gives you a quick overview of the key points of each source. This allows you to group sources by relevant similarities, as well as noticing important differences or contradictions in their findings.

Synthesis matrix

A synthesis matrix is useful when your sources are more varied in their purpose and structure – for example, when you’re dealing with books and essays making various different arguments about a topic.

Each column in the table lists one source. Each row is labeled with a specific concept, topic or theme that recurs across all or most of the sources.

Then, for each source, you summarize the main points or arguments related to the theme.

The purposes of the table is to identify the common points that connect the sources, as well as identifying points where they diverge or disagree.

Step 2: Outline your structure

Now you should have a clear overview of the main connections and differences between the sources you’ve read. Next, you need to decide how you’ll group them together and the order in which you’ll discuss them.

For shorter papers, your outline can just identify the focus of each paragraph; for longer papers, you might want to divide it into sections with headings.

There are a few different approaches you can take to help you structure your synthesis.

If your sources cover a broad time period, and you found patterns in how researchers approached the topic over time, you can organize your discussion chronologically .

That doesn’t mean you just summarize each paper in chronological order; instead, you should group articles into time periods and identify what they have in common, as well as signalling important turning points or developments in the literature.

If the literature covers various different topics, you can organize it thematically .

That means that each paragraph or section focuses on a specific theme and explains how that theme is approached in the literature.

Source Used with Permission: The Chicago School

If you’re drawing on literature from various different fields or they use a wide variety of research methods, you can organize your sources methodologically .

That means grouping together studies based on the type of research they did and discussing the findings that emerged from each method.

If your topic involves a debate between different schools of thought, you can organize it theoretically .

That means comparing the different theories that have been developed and grouping together papers based on the position or perspective they take on the topic, as well as evaluating which arguments are most convincing.

Step 3: Write paragraphs with topic sentences

What sets a synthesis apart from a summary is that it combines various sources. The easiest way to think about this is that each paragraph should discuss a few different sources, and you should be able to condense the overall point of the paragraph into one sentence.

This is called a topic sentence , and it usually appears at the start of the paragraph. The topic sentence signals what the whole paragraph is about; every sentence in the paragraph should be clearly related to it.

A topic sentence can be a simple summary of the paragraph’s content:

“Early research on [x] focused heavily on [y].”

For an effective synthesis, you can use topic sentences to link back to the previous paragraph, highlighting a point of debate or critique:

“Several scholars have pointed out the flaws in this approach.” “While recent research has attempted to address the problem, many of these studies have methodological flaws that limit their validity.”

By using topic sentences, you can ensure that your paragraphs are coherent and clearly show the connections between the articles you are discussing.

As you write your paragraphs, avoid quoting directly from sources: use your own words to explain the commonalities and differences that you found in the literature.

Don’t try to cover every single point from every single source – the key to synthesizing is to extract the most important and relevant information and combine it to give your reader an overall picture of the state of knowledge on your topic.

Step 4: Revise, edit and proofread

Like any other piece of academic writing, synthesizing literature doesn’t happen all in one go – it involves redrafting, revising, editing and proofreading your work.

Checklist for Synthesis

•   Do I introduce the paragraph with a clear, focused topic sentence?
•   Do I discuss more than one source in the paragraph?
•   Do I mention only the most relevant findings, rather than describing every part of the studies?
•   Do I discuss the similarities or differences between the sources, rather than summarizing each source in turn?
•   Do I put the findings or arguments of the sources in my own words?
•   Is the paragraph organized around a single idea?
•   Is the paragraph directly relevant to my research question or topic?
•   Is there a logical transition from this paragraph to the next one?

Further Information

How to Synthesise: a Step-by-Step Approach

Help…I”ve Been Asked to Synthesize!

Learn how to Synthesise (combine information from sources)

How to write a Psychology Essay

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Student Resources

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APA Title Page (Cover Page) Format, Example, & Templates

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How to Write a Psychology Essay

Academic Integrity at MIT

A handbook for students, search form, summarizing.

A summary is a synthesis of the key ideas of a piece of writing, restated in your own words – i.e., paraphrased.  You may write a summary as a stand-alone assignment or as part of a longer paper.  Whenever you summarize, you must be careful not to copy the exact wording of the original source.

How do I summarize?

A good summary:

Identifies the writer of the original text.

Synthesizes the writer’s key ideas.

Presents the information neutrally.

Summaries can vary in length.  Follow the directions given by your instructor for how long the summary should be.

An example of summarizing:

Original text:

America has changed dramatically during recent years. Not only has the number of graduates in traditional engineering disciplines such as mechanical, civil, electrical, chemical, and aeronautical engineering declined, but in most of the premier American universities engineering curricula now concentrate on and encourage largely the study of engineering science.  As a result, there are declining offerings in engineering subjects dealing with infrastructure, the environment, and related issues, and greater concentration on high technology subjects, largely supporting increasingly complex scientific developments. While the latter is important, it should not be at the expense of more traditional engineering.

Rapidly developing economies such as China and India, as well as other industrial countries in Europe and Asia, continue to encourage and advance the teaching of engineering. Both China and India, respectively, graduate six and eight times as many traditional engineers as does the United States. Other industrial countries at minimum maintain their output, while America suffers an increasingly serious decline in the number of engineering graduates and a lack of well-educated engineers. (169 words)

(Source:  Excerpted from Frankel, E.G. (2008, May/June) Change in education: The cost of sacrificing fundamentals. MIT Faculty Newsletter , XX, 5, 13.)

One-paragraph Summary:

In a 2008 Faculty Newsletter article, “Change in Education: The cost of sacrificing fundamentals,” MIT Professor Emeritus Ernst G. Frankel expresses his concerns regarding the current state of American engineering education.  He notes that the number of students focusing on traditional areas of engineering has decreased while the number interested in the high-technology end of the field has increased.   Frankel points out that other industrial nations produce far more traditionally-trained engineers than we do, and believes we have fallen seriously behind. (81 words)

Why is this a good summary?

The summary identifies the writer, the date of publication, and the source, and restates the key ideas using original wording.  The summary reports on the author’s point of view, but reports this neutrally.

One-line summary:

MIT Professor Emeritus Ernst G. Frankel (2008) has called for a return to a course of study that emphasizes the traditional skills of engineering, noting that the number of American engineering graduates with these skills has fallen sharply when compared to the number coming from other countries. (47 words)

This one-line summary identifies the writer and synthesizes the key ideas.  A short summary like this might appear in the literature review of research paper in which the student gathers together the findings or opinions of scholars on a given subject.

What is the difference between paraphrasing and summarizing?

Summarizing and paraphrasing are somewhat different. A paraphrase is about the same length as the original source, while a summary is much shorter. Nevertheless, when you summarize, you must be careful not to copy the exact wording of the original source. Follow the same rules as you would for paraphrase.

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Home » Research Findings – Types Examples and Writing Guide

Research Findings – Types Examples and Writing Guide

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Research Findings

Definition:

Research findings refer to the results obtained from a study or investigation conducted through a systematic and scientific approach. These findings are the outcomes of the data analysis, interpretation, and evaluation carried out during the research process.

Types of Research Findings

There are two main types of research findings:

Qualitative Findings

Qualitative research is an exploratory research method used to understand the complexities of human behavior and experiences. Qualitative findings are non-numerical and descriptive data that describe the meaning and interpretation of the data collected. Examples of qualitative findings include quotes from participants, themes that emerge from the data, and descriptions of experiences and phenomena.

Quantitative Findings

Quantitative research is a research method that uses numerical data and statistical analysis to measure and quantify a phenomenon or behavior. Quantitative findings include numerical data such as mean, median, and mode, as well as statistical analyses such as t-tests, ANOVA, and regression analysis. These findings are often presented in tables, graphs, or charts.

Both qualitative and quantitative findings are important in research and can provide different insights into a research question or problem. Combining both types of findings can provide a more comprehensive understanding of a phenomenon and improve the validity and reliability of research results.

Parts of Research Findings

Research findings typically consist of several parts, including:

• Introduction: This section provides an overview of the research topic and the purpose of the study.
• Literature Review: This section summarizes previous research studies and findings that are relevant to the current study.
• Methodology : This section describes the research design, methods, and procedures used in the study, including details on the sample, data collection, and data analysis.
• Results : This section presents the findings of the study, including statistical analyses and data visualizations.
• Discussion : This section interprets the results and explains what they mean in relation to the research question(s) and hypotheses. It may also compare and contrast the current findings with previous research studies and explore any implications or limitations of the study.
• Conclusion : This section provides a summary of the key findings and the main conclusions of the study.
• Recommendations: This section suggests areas for further research and potential applications or implications of the study’s findings.

How to Write Research Findings

Writing research findings requires careful planning and attention to detail. Here are some general steps to follow when writing research findings:

• Organize your findings: Before you begin writing, it’s essential to organize your findings logically. Consider creating an outline or a flowchart that outlines the main points you want to make and how they relate to one another.
• Use clear and concise language : When presenting your findings, be sure to use clear and concise language that is easy to understand. Avoid using jargon or technical terms unless they are necessary to convey your meaning.
• Use visual aids : Visual aids such as tables, charts, and graphs can be helpful in presenting your findings. Be sure to label and title your visual aids clearly, and make sure they are easy to read.
• Use headings and subheadings: Using headings and subheadings can help organize your findings and make them easier to read. Make sure your headings and subheadings are clear and descriptive.
• Interpret your findings : When presenting your findings, it’s important to provide some interpretation of what the results mean. This can include discussing how your findings relate to the existing literature, identifying any limitations of your study, and suggesting areas for future research.
• Be precise and accurate : When presenting your findings, be sure to use precise and accurate language. Avoid making generalizations or overstatements and be careful not to misrepresent your data.
• Edit and revise: Once you have written your research findings, be sure to edit and revise them carefully. Check for grammar and spelling errors, make sure your formatting is consistent, and ensure that your writing is clear and concise.

Research Findings Example

Following is a Research Findings Example sample for students:

Title: The Effects of Exercise on Mental Health

Sample : 500 participants, both men and women, between the ages of 18-45.

Methodology : Participants were divided into two groups. The first group engaged in 30 minutes of moderate intensity exercise five times a week for eight weeks. The second group did not exercise during the study period. Participants in both groups completed a questionnaire that assessed their mental health before and after the study period.

Findings : The group that engaged in regular exercise reported a significant improvement in mental health compared to the control group. Specifically, they reported lower levels of anxiety and depression, improved mood, and increased self-esteem.

Conclusion : Regular exercise can have a positive impact on mental health and may be an effective intervention for individuals experiencing symptoms of anxiety or depression.

Applications of Research Findings

Research findings can be applied in various fields to improve processes, products, services, and outcomes. Here are some examples:

• Healthcare : Research findings in medicine and healthcare can be applied to improve patient outcomes, reduce morbidity and mortality rates, and develop new treatments for various diseases.
• Education : Research findings in education can be used to develop effective teaching methods, improve learning outcomes, and design new educational programs.
• Technology : Research findings in technology can be applied to develop new products, improve existing products, and enhance user experiences.
• Business : Research findings in business can be applied to develop new strategies, improve operations, and increase profitability.
• Public Policy: Research findings can be used to inform public policy decisions on issues such as environmental protection, social welfare, and economic development.
• Social Sciences: Research findings in social sciences can be used to improve understanding of human behavior and social phenomena, inform public policy decisions, and develop interventions to address social issues.
• Agriculture: Research findings in agriculture can be applied to improve crop yields, develop new farming techniques, and enhance food security.
• Sports : Research findings in sports can be applied to improve athlete performance, reduce injuries, and develop new training programs.

When to use Research Findings

Research findings can be used in a variety of situations, depending on the context and the purpose. Here are some examples of when research findings may be useful:

• Decision-making : Research findings can be used to inform decisions in various fields, such as business, education, healthcare, and public policy. For example, a business may use market research findings to make decisions about new product development or marketing strategies.
• Problem-solving : Research findings can be used to solve problems or challenges in various fields, such as healthcare, engineering, and social sciences. For example, medical researchers may use findings from clinical trials to develop new treatments for diseases.
• Policy development : Research findings can be used to inform the development of policies in various fields, such as environmental protection, social welfare, and economic development. For example, policymakers may use research findings to develop policies aimed at reducing greenhouse gas emissions.
• Program evaluation: Research findings can be used to evaluate the effectiveness of programs or interventions in various fields, such as education, healthcare, and social services. For example, educational researchers may use findings from evaluations of educational programs to improve teaching and learning outcomes.
• Innovation: Research findings can be used to inspire or guide innovation in various fields, such as technology and engineering. For example, engineers may use research findings on materials science to develop new and innovative products.

Purpose of Research Findings

The purpose of research findings is to contribute to the knowledge and understanding of a particular topic or issue. Research findings are the result of a systematic and rigorous investigation of a research question or hypothesis, using appropriate research methods and techniques.

The main purposes of research findings are:

• To generate new knowledge : Research findings contribute to the body of knowledge on a particular topic, by adding new information, insights, and understanding to the existing knowledge base.
• To test hypotheses or theories : Research findings can be used to test hypotheses or theories that have been proposed in a particular field or discipline. This helps to determine the validity and reliability of the hypotheses or theories, and to refine or develop new ones.
• To inform practice: Research findings can be used to inform practice in various fields, such as healthcare, education, and business. By identifying best practices and evidence-based interventions, research findings can help practitioners to make informed decisions and improve outcomes.
• To identify gaps in knowledge: Research findings can help to identify gaps in knowledge and understanding of a particular topic, which can then be addressed by further research.
• To contribute to policy development: Research findings can be used to inform policy development in various fields, such as environmental protection, social welfare, and economic development. By providing evidence-based recommendations, research findings can help policymakers to develop effective policies that address societal challenges.

Characteristics of Research Findings

Research findings have several key characteristics that distinguish them from other types of information or knowledge. Here are some of the main characteristics of research findings:

• Objective : Research findings are based on a systematic and rigorous investigation of a research question or hypothesis, using appropriate research methods and techniques. As such, they are generally considered to be more objective and reliable than other types of information.
• Empirical : Research findings are based on empirical evidence, which means that they are derived from observations or measurements of the real world. This gives them a high degree of credibility and validity.
• Generalizable : Research findings are often intended to be generalizable to a larger population or context beyond the specific study. This means that the findings can be applied to other situations or populations with similar characteristics.
• Transparent : Research findings are typically reported in a transparent manner, with a clear description of the research methods and data analysis techniques used. This allows others to assess the credibility and reliability of the findings.
• Peer-reviewed: Research findings are often subject to a rigorous peer-review process, in which experts in the field review the research methods, data analysis, and conclusions of the study. This helps to ensure the validity and reliability of the findings.
• Reproducible : Research findings are often designed to be reproducible, meaning that other researchers can replicate the study using the same methods and obtain similar results. This helps to ensure the validity and reliability of the findings.

Advantages of Research Findings

Research findings have many advantages, which make them valuable sources of knowledge and information. Here are some of the main advantages of research findings:

• Evidence-based: Research findings are based on empirical evidence, which means that they are grounded in data and observations from the real world. This makes them a reliable and credible source of information.
• Inform decision-making: Research findings can be used to inform decision-making in various fields, such as healthcare, education, and business. By identifying best practices and evidence-based interventions, research findings can help practitioners and policymakers to make informed decisions and improve outcomes.
• Identify gaps in knowledge: Research findings can help to identify gaps in knowledge and understanding of a particular topic, which can then be addressed by further research. This contributes to the ongoing development of knowledge in various fields.
• Improve outcomes : Research findings can be used to develop and implement evidence-based practices and interventions, which have been shown to improve outcomes in various fields, such as healthcare, education, and social services.
• Foster innovation: Research findings can inspire or guide innovation in various fields, such as technology and engineering. By providing new information and understanding of a particular topic, research findings can stimulate new ideas and approaches to problem-solving.
• Enhance credibility: Research findings are generally considered to be more credible and reliable than other types of information, as they are based on rigorous research methods and are subject to peer-review processes.

Limitations of Research Findings

While research findings have many advantages, they also have some limitations. Here are some of the main limitations of research findings:

• Limited scope: Research findings are typically based on a particular study or set of studies, which may have a limited scope or focus. This means that they may not be applicable to other contexts or populations.
• Potential for bias : Research findings can be influenced by various sources of bias, such as researcher bias, selection bias, or measurement bias. This can affect the validity and reliability of the findings.
• Ethical considerations: Research findings can raise ethical considerations, particularly in studies involving human subjects. Researchers must ensure that their studies are conducted in an ethical and responsible manner, with appropriate measures to protect the welfare and privacy of participants.
• Time and resource constraints : Research studies can be time-consuming and require significant resources, which can limit the number and scope of studies that are conducted. This can lead to gaps in knowledge or a lack of research on certain topics.
• Complexity: Some research findings can be complex and difficult to interpret, particularly in fields such as science or medicine. This can make it challenging for practitioners and policymakers to apply the findings to their work.
• Lack of generalizability : While research findings are intended to be generalizable to larger populations or contexts, there may be factors that limit their generalizability. For example, cultural or environmental factors may influence how a particular intervention or treatment works in different populations or contexts.

About the author

Muhammad Hassan

Researcher, Academic Writer, Web developer

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[ suhm - uh -ree ]

Synonyms: précis , outline

Synonyms: succinct , compact , condensed , short

to treat someone with summary dispatch.

Synonyms: brusque , terse , curt

• (of legal proceedings, jurisdiction, etc.) conducted without, or exempt from, the various steps and delays of a formal trial.

/ ˈsʌmərɪ /

• a brief account giving the main points of something

a summary execution

• (of legal proceedings) short and free from the complexities and delays of a full trial
• summary jurisdiction the right a court has to adjudicate immediately upon some matter arising during its proceedings
• giving the gist or essence

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Derived forms.

• ˈsummariness , noun
• ˈsummarily , adverb

Other Words From

• sum·mar·i·ness [ s, uh, -, mair, -i-nis ] , noun

Word History and Origins

Origin of summary 1

Synonym Study

Example sentences.

That distinction is as pat a summary of the moment as you’ll find.

Hoffman said that the public can still access portions of a petitioner’s court file, including summaries of expert opinions about why the person is safe be released.

Once you’ve made your choices, click Next and then Reset on the summary screens.

Keep in mind that any particular score is a summary of other metrics you should look to find activity preceding or lining up with a failing score milestone in order to figure out what might be causing the problem.

He began his affiliation with McWilliams Ballard in 2000, according to a career summary of Rieschick’s tenure with the real estate company published on its website.

He and other Taliban sources claim that in Karachi as many as 50 to 60 Taliban are given summary executions each month.

But the lawyer deleted that line from the final version of the summary.

You should look at our summary of benefits,” she continued, directing me to a handy online chart of “coverage examples.

Instead, the Lift monitors posture all day long and gives a daily summary of performance.

We see them for a few minutes, then pen a quick summary and leave directions for the nurses to follow.

This appears to me a very convenient and sufficient summary of all I am to tell.

The following table contains a summary of the composition of ten different animals in different stages of fattening.

Malcolm gave Saumarez a summary of affairs in the Northwest Provinces as they rode on ahead of the troop.

She felt that her summary was precipitate, and drawing herself up defiantly looked hard at Mrs. Leslie.

Accordingly, in the next seven stanzas, we have a fair summary of the general contents of the Somnium Scipionis.

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What Is Leadership?

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What the unholy ones patch means in sons of anarchy.

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Sons Of Anarchy: All 15 SAMCRO Ranks Explained

Sons of anarchy: every major club explained, nicolas cage's forgotten thriller gets second life on netflix 11 years later.

• Unholy Ones patch in Sons of Anarchy is reserved for club members willing to kill and die for SAMCRO.
• SAMCRO patches denote rank and role, with President, VP, and Sgt. at Arms among them.
• Club rules on patches in Sons of Anarchy are often flexible, based on loyalty and club benefits.

The Sons of Anarchy motorcycle club members wore different patches depending on their role(s) in the club, but what does the “Unholy Ones” patch mean and why not all characters wore it? Sons of Anarchy took viewers to the fictional town of Charming, California, to take a look into the world of motorcycle clubs, and while it wasn’t entirely accurate all the time, it made for a TV series packed with action and drama. Through Jackson “Jax” Teller (Charlie Hunnam), viewers got to learn about the ranks of SAMCRO members, but the series left several unanswered questions about them.

The members of the Sons of Anarchy club wore patches on their vests, but these depended on their place in the club’s hierarchy and other things. The most notable patches are First 9 (for the original nine members of the club, such as Clay and Piney), President (worn by Clay, Jax, and Chibs), Vice-President (worn by Piney, Jax, Bobby, Chibs, and Tig), and Sgt. at Arms (seen on the vests of Tig, Chibs, and Happy). However, there are some patches with names that don’t give much away about their meaning, as is the case of the “Unholy Ones” patch, which has different interpretations.

The motorcycle club Sons of Anarchy has its ranks, and here's every one of them, what their roles in the club are, and who wear those patches.

Who Can Wear An ‘Unholy Ones’ Patch In Sons of Anarchy?

Only samcro members willing to kill and die for the club will receive it.

“Unholy Ones” is not a high-rank patch within SAMCRO, but some of Sons of Anarchy ’s main characters wore it. It’s widely understood that the Unholy Ones patch is for those club members who are willing to fight to the death for the club and kill to protect it, but there are other interpretations about what the patch stands for. It’s also believed that those wearing the Unholy Ones patch on their vests are members who are used like hitmen, are experts in using violence to extract information, and won’t hesitate to kill when the club needs it.

The only two characters seen wearing an Unholy Ones patch in Sons of Anarchy are Clay (Ron Perlman) and Happy (David Labrava)

The “rules” to wearing an Unholy Ones patch might not be set in stone and might be decided by the President of the club, based on loyalty, bravery, and other traits, as well as how much their actions benefit the club. The only two characters seen wearing an Unholy Ones patch in Sons of Anarchy are Clay (Ron Perlman) and Happy (David Labrava) , and both meanings fit the characters, but they also raise the question of why others, like Tig Trager (Kim Coates), never wore that specific patch.

Tig is one of SAMCRO’s most loyal members but also one of the most impulsive ones, though that changed with time. Tig showed how far he would go to protect the club and that he wouldn’t hesitate about killing anyone in Sons of Anarchy season 1, when Clay tasked him with killing Opie (Ryan Hurst), but he ended up killing his wife, Donna.

Sons of Anarchy followed the title club but it also introduced others that were either enemies or allies of SAMCRO. Here's every major MC in the show.

Other, Lesser Known SAMCRO Patches Explained

There are several patches used to denote rank and role in samcro.

While the Unholy Ones SAMCRO patch in Sons of Anarchy is perhaps the most notorious, given that it's apparently awarded to the most violent members, it's far from the only one seen in the show. Part of the appeal of the show was the aesthetic, and this included the jackets worn by the characters, many of which were adorned with various patches. There are many other, lesser-known patches in the Sons of Anarchy club that either weren’t seen often in the series or were easy to miss:

However, it should be noted that the rules for the SAMCRO patches were rarely, if ever, explicitly defined on the show. The rules for who can wear which patches change depending on the club, and as seen throughout the whole series, the rules in the Sons of Anarchy club were often bent.

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Sons of Anarchy, created by Kurt Sutter, follows a notorious outlaw motorcycle club, the Sons of Anarchy, as they confront drug dealers, corporate developers, and law enforcement to protect their livelihoods and their hometown of Charming, CA. Loosely based on William Shakespeare's "Hamlet," Sons of Anarchy explores what happens when the seduction of money and power comes between family. The show follows the Teller and Morrow family legacies, with Jackson 'Jax' Teller handling his duties as the V.P. of the club while dealing with the new president - his stepfather - Clay Morrow.

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Australian Federal Budget 2024: news as it happens

On Tuesday 14 May 2024, Treasurer Jim Chalmers handed down the 2024-25 Australian Federal Budget with updates to key economic forecasts.

From personal and business tax to banking, superannuation, infrastructure, health, defence, climate change, and more, the Federal Budget has implications for every corner of the Australian economy and impacts our status on the global stage.

KPMG’s team of experts provides full analysis following the Federal Budget announcement outlining insights and implications for various sectors and businesses. Our analysis is aimed at helping you prepare for any implications that may affect your business.

What does the Federal Budget mean for your business?

Get in touch and we'll help you prepare for any implications that may affect your business..

The Budget shows an expected surplus in the underlying cash balance for 2023-24 of $9.3 billion, a $10.4 billion positive turnaround from the 2023-24 mid-year forecast. Higher commodity prices and personal income tax receipts contributed heavily to the outcome.

Federal Government net debt is expected to remain reasonably stable as a percentage of GDP at between 20 and 22 percent over the forward estimates.

Inflation is forecast by Treasury to moderate to below 3 percent per annum for 2024-25 and the remainder of the forward estimates period. Contributing to this outcome is the extension of the Energy Bill Relief Fund, providing $3.5 billion in support through to 2025-26.

The Future Made in Australia initiative emphasises clean energy and critical minerals and includes more than $13 billion over the period to 2034 (weighted towards the years beyond the current inflation challenge) to fund tax incentives for their production.

The Budget contains additional funding for social and affordable housing infrastructure over the next decade. This should support productivity, including where it enables workers to live closer to their workplace and to other facilities. The increase to Commonwealth Rent Assistance is a sensible complement to these measures.

We also welcome the introduction of superannuation contributions on government-paid parental leave from 1 July 2025, promoting improved gender equality in retirement.

The funding for the development of policies and capabilities to support safe and responsible adoption of Artificial Intelligence technology is also a welcome announcement.

Overall, the Budget measures on energy and housing affordability, combined with the already legislated personal income tax cuts from 1 July 2024, may give households more confidence that cost-of-living pressures will abate.

As regards to the productivity challenge, the success of the Future Made in Australia initiative requires education, training, migration, industrial and fiscal policy to all combine constructively. If Australia can achieve this, then the prize may be significant.

Key contacts

The Budget is not a cash-splash budget. Equally, it is not a budget designed to consolidate the nation's fiscal position and commence the task of gradually returning the budget to a sustainable position.

The budget contains a range of explicit measures aligned with the philosophy of the Albanese Government, which pivots the economy towards one where government plays a greater role, places greater emphasis on manufacturing in Australia and relies less on overseas supply chains.

New government spending is not just targeted at the poorest and most vulnerable in society; significant expenditure is targeted at the business sector to provide energy cost relief, and investment to support the Future Made in Australia program.

The Budget contains a whole raft of measures that fit neatly into these three themes:

• tax relief for everyone, but additional tax relief for low-and-middle income earners who also received tax cuts in the earlier Stages 1 and 2.
• cost of living support in the form of energy bill relief of a $300 rebate received by every household; and an additional 10 percent increase in Commonwealth Rental Assistance for nearly 1 million households renting.
• the introduction of the nearly $23 billion Future Made in Australia program aimed at encouraging domestic private sector investment in the transformation required for the country to achieve net zero emissions.

The Treasurer has been at pains to explain that the Australian Bureau of Statistics has confirmed that energy bill relief cuts inflation too. This is technically correct – the rebate is provided to energy companies to reduce the revenue they need to recover from customers, and therefore energy bills are lower than they otherwise would be. However, the production costs associated with supplying energy are unchanged; it is just the price paid by customers through their energy bill is lower because of the rebate. Once the rebate is withdrawn the prices paid by households will rebound (assuming there has been no change in the production cost of electricity), and inflation will increase again.

In the Budget the Treasurer has been able to tell the public the story of two surpluses in 2 years. Unfortunately, the Treasurer's narrative is now expected to permanently change, with surpluses unlikely for the foreseeable future.

However, the Treasurer does not seem to be overly concerned about future surpluses given that there is nothing in the Budget addressing revenue or expenditure reforms. Either the philosophy revealed in this Budget incorporates the view that long-term structural budget deficits are not a problem (which goes against economic fundamentals), or the government is 'kicking the can' down the road. Alternatively, they may be hoping for productivity to re-emerge and help solve part of the problem.

Economic assumptions

We summarise the assumptions underlying the Budget in the tables below:

The Treasury forecasts suggest the Australian economy will remain weak over the forecast period and only start to return to rates of economic growth similar to long term averages in 2027-28. Real GDP is forecast to grow by 1.75 percent during the current 2023-24 financial year and then increase by 0.25 percent per annum over the following 3 years to achieve growth of 2.00 percent (2024-25), 2.25 percent (2025-26) and 2.50 percent (2026-27). The current weakness in the domestic economy is largely due to flat household consumption and falling dwelling investment, offset to some extent by strong public sector spending and solid private sector investment activity (although this is expected to weaken in the next few years). Net exports add positively to economic growth during 2023-24, although with the usual assumptions that the spot price of iron ore and metallurgical coal reverting to a long-term price target significantly below current levels, net exports are expected to detract from economic growth by 2025-26.

The inflation forecasts contained within the Budget show a pathway to a return to the target inflation band that is significantly different to the most recent forecasts presented by the RBA in their May 2024 Edition of the Statement of Monetary Policy. The government is suggesting that the Energy Price Relief Plan and the extension of the Commonwealth Rental Assistance payments will together directly reduce headline inflation by 0.50 percent in 2024-25. Further, the strong fall in inflation over the coming year is also due to the continued reduction in services inflation which has lagged the decline in goods inflation.

The labour market is forecast to weaken slightly over the forecast period with the unemployment rate pushing up to 4 percent by June 2024 and then stabilising at 4.5 percent for the following 2 years. This stabilisation in the labour market pushes down expected wages growth to low-to-mid 3 percent range over the forecast period. While weaker than nominal wage growth currently being achieved the concurrent fall in inflation means real wages growth strengthens from around 0.5 percent in the early years to 1.0 percent in the outer years.

What does it mean for you?

• The Albanese Government is taking a much more interventionist approach to economic development and government support for low, and stretching into middle, income households.
• Inflation forecasts are materially different to the latest RBA forecasts. If the government is wrong, then the implication is for the cash rate to stay higher for longer; which will in effect could result in higher mortgage payments that would more than offset any cost of living relief provided in the budget.

Key contact

What the Budget means for different demographics

Demographic group, 2024-2025 outlook.

What's in the budget?

• 1 July 2024 is the commencement date of the Stage 3 tax cuts and when individuals will start to see an increase in their take-home pay.
• $3.5 billion in energy bill relief from 1 July 2024, including a $300 rebate to all Australian households.
• $3 billion wiped from existing HECS-HELP debts via a capped rate increase each year, backdated to 1 June 2023.
• Increases of $180.3 million in ATO receipts and $44.3 million in ATO payments due to targeted tax compliance activities in areas of non-compliance by individuals, with key focus areas including short-term rental deductions.

Personal income tax rates

The Budget has confirmed the revisions to the Stage 3 tax cuts, noting that legislation enacting the changes received Royal Assent on 5 March 2024.

Notably, the new tax rates confirmed in March differ from the previous announcements reflecting the government's desire to target the tax cuts at low and middle income earners. Comparing to the previous announcements, the new tax rates retain the 5 marginal thresholds with the 19 percent tax rate reduced to 16 percent and the 32.5 percent tax rate reduced to 30 percent.

The government has sought to further address bracket creep by increasing the taxable income thresholds for the 37 percent and 45 percent rates.

The following table shows the tax savings arising for taxpayers following implementation of the revisions to the Stage 3 tax cuts.

Medicare levy and surcharge changes

The government has increased the Medicare levy surcharge low-income thresholds, effective from 1 July 2023, to reflect the increase in inflation. Individuals will see the impact of these changes when they lodge their 2024 income tax returns.

These legislative changes received Royal Assent on 5 March 2024 along with the revisions to the Stage 3 tax cuts.

Cost of living measures

A number of targeted cost of living measures were included in the Budget, including energy bill relief for all households via a $300 rebate on 2024-25 bills.

Changes to HECS/HELP indexation

Following last year's unprecedented increase of unpaid HECS-HELP debts by 7.1 percent on 1 June 2023, the Budget has confirmed that annual indexation will now be limited to the lower of either the Consumer Price Index (CPI) or the Wage Price Index (WPI).

This will be effective on a retrospective basis from 1 June 2023, resulting in an immediate impact on the current amount of debt that would be repayable.

Extension of the Personal Income Tax Compliance Program

The government's focus on addressing non-compliance by individual taxpayers was apparent in last year's Budget and features in this Budget as well. The ATO Personal Income Tax Compliance Program has been extended for 1 year, from 1 July 2027.

This will enable the ATO to deliver targeted proactive, preventative and corrective activities in key areas of non-compliance for individuals, including improper influence by tax agents. Additionally, the ATO will continue to focus on emerging areas of non-compliance, such as deductions relating to short-term rental properties to ensure they are genuinely available to rent.

• Increase in take home pay from July 2024 due to revisions to Stage 3 tax cuts.
• Cost of living relief via a $300 energy bill rebate for all households.
• HECS-HELP indexation on 1 June each year will be capped at the lower of CPI or WPI.

• Expansion of the foreign resident capital gains tax regime.
• Discontinuation of intangibles integrity measure.
• Penalties for mischaracterised or undervalued royalty payments.
• Amended start date of previously announced measure to expand the general anti-avoidance rule.
• New tax incentives including the Critical Minerals Production Tax Incentive and Hydrogen Production Tax Incentive.
• Extensions of the ATO Tax Avoidance Taskforce and the Shadow Economy Compliance Program.
• Amended start dates of previously announced measures to streamline excise and customs licensing.

Expansion of foreign resident capital gains tax regime

The government announced amendments to the foreign resident capital gains tax (CGT) regime for events on or after 1 July 2025 to:

• clarify and broaden the types of assets that foreign residents are subject to CGT on;
• amend the point-in-time principal asset test to a 365-day testing period; and
• require foreign residents disposing of shares and other membership interests exceeding $20 million in value to notify the ATO, prior to the transaction being executed.

The new notification seeks to improve oversight and compliance, where a vendor self-assesses their sale is not taxable real property.

It is worth noting that the government previously announced an increase to the foreign resident capital gains withholding tax rate from 12.5 percent to 15 percent, and a reduction to the withholding threshold from $750,000 to $0 for real property disposal contracts entered into from 1 January 2025. This measure is not yet legislated.

Discontinuation of intangibles integrity measure

The measure announced in the 2022-23 October Budget aimed at denying deductions for payments relating to intangibles held in low or no-tax jurisdictions will be discontinued, as the perceived integrity issue will now be addressed through the Pillar Two global and domestic minimum tax measures.

Mischaracterised or undervalued royalty payments

A new measure will be introduced from 1 July 2026 that applies a penalty to taxpayers who are part of a group with more than $1 billion in annual global turnover, that are found to have mischaracterised or undervalued royalty payments, to which royalty withholding tax would otherwise apply.

Deferral of expansion of general anti-avoidance rule

The government will amend the start date of the measure to expand the general anti-avoidance rule for income tax (Part IVA of the Income Tax Assessment Act 1936 ) to income years commencing on or after the day the amending legislation receives Royal Assent, regardless of whether the scheme was entered into before that date (this will effectively be a deferral from the original start date of 1 July 2024).

Businesses should seek advice and review any transactions they have entered into, or propose to enter into, to ensure that they have evidence that commercially supports the tax positions adopted.

Tax incentives

The government announced funding for priority industries. Two new tax incentives include:

• Critical Minerals Production Tax Incentive to support refining and processing of Australia's 31 critical minerals to improve supply chain resilience; and
• Hydrogen Production Tax Incentive to support the growth of a competitive renewable hydrogen industry.

Extending the Tax Avoidance Taskforce

The government will extend the ATO Tax Avoidance Taskforce for 2 years from 1 July 2026 to pursue key tax avoidance risks, with a focus on multinationals, large public and private businesses, and high-wealth individuals.

This measure is estimated to increase receipts by $2.4 billion over 5 years from 2023-24.

Extending the Shadow Economy Compliance Program

The government will extend the ATO Shadow Economy Compliance Program for 2 years from 1 July 2026, enabling the ATO to continue to reduce shadow economy activity, thereby protecting revenue and preventing non-compliant businesses from undercutting competition.

This measure is estimated to increase receipts by $1.9 billion over 5 years from 2023–24.

Streamlining of customs and excise

The commencement date of certain previously announced measures to streamline excise and customs licensing have been amended. Customs and excise licensing reforms are set to start the later of 1 July 2024 (original start date) or the day following Royal Assent.

Duty free treatment for commercial shipping bunker fuel will now commence from 1 January 2025 (instead of 1 July 2024), removing the need to pay duty and claiming a refund.

The exemption from general customs duty on goods produced in Ukraine has been extended to 3 July 2026, while the elimination of nuisance tariffs on imports of 457 products will commence from 1 July 2024.

• There continues to be a focus on multinational tax integrity, with a number of previously announced tax measures being adjusted, deferred or discontinued.
• The expansion of the foreign resident capital gains tax regime, and the requirement to notify the ATO of certain transactions prior to execution, is significant and may impact a number of cross border transactions.
• Funding for priority industries (critical minerals and renewable hydrogen) provided through tax incentives is a welcome, albeit very targeted, form of support for the energy transition sector.

• $2 billion new spending on strengthening tax compliance: the ATO will receive additional funding extensions for key compliance programs focusing on personal tax, the shadow economy, fraud and large business and high wealth individuals.
• The instant asset write-off for small business (turnover below $10 million) on eligible assets costing less than $20,000 will be extended to 30 June 2025.
• Mischaracterised or undervalued royalty payments: from 1 July 2026, a penalty regime will target taxpayer groups with annual turnover greater than $1 billion.
• Foreign resident capital gains tax (CGT) rules will be expanded for events on or after 1 July 2025, including to apply to a wider range of assets and to require pre-transaction ATO notification.

The extension of the instant asset write-off for small businesses (turnover less than $10 million) aims to boost cash flow and reduce tax compliance. This measure was previously extended in last year's Budget to 30 June 2024, with the implementing legislation currently before parliament.

The penalty measure for mischaracterised or undervalued royalties coincides with recent ATO activity in connection with the taxation of intangibles and royalties, including the release of public guidance.

The government announced it will discontinue the intangibles integrity measure, given the Australian implementation of BEPS 2.0 which is expected to address the integrity issues.

The strengthening of the foreign resident CGT regime is intended to ensure foreign residents pay their fair share of tax and to provide greater certainty about the operation of the rules

• Businesses should continue to focus on developing their tax governance frameworks in light of the additional tax compliance funding for the ATO and international groups should review transfer pricing arrangements.
• Foreign residents should be aware of the proposed CGT measures and monitor the impact on their investments.
• Small business should take advantage of the extended instant asset write off.

• $7 billion over eleven years Critical Minerals Production Tax Incentive (CMPTI) to support downstream refining and processing and improve supply chain resilience.
• $6.7 billion over ten years for a Hydrogen Production Tax Incentive (HPTI) to support the growth of a competitive hydrogen industry and Australia's decarbonisation.
• $1.7 billion over ten years for the Future Made in Australia (FMiA) Innovation Fund administered by ARENA to support innovation, commercialisation, pilot and demonstration projects in priority clean technology sectors.
• $1.4 billion over eleven years for solar and battery manufacturing and supply chain resilience, administered by ARENA as part of FMiA.
• $1.4 billion over thirteen years for medical research and translation through the Medical Research Future Fund.
• $519.1 million over 8 years for the Future Drought Fund for initiatives that provide improved support to farmers and communities to manage drought and adapt to climate change.
• $107 million over 5 years support package for sheep producers ahead of the phasing out of live sheep exports.

The Budget seeks to refocus government spending to enhance manufacturing capability in renewables and its supply chain to maximise the economic and industrial benefits of the net zero transformation.

The headline announcement, the Future Made in Australia (FMiA) package, includes significant investment in the private sector through the FMiA Innovation Fund, complemented by further funding to enable the manufacturing of clean energy technology.

A National Interest Framework will be used to identify sectors that can contribute to net zero or are critical to Australia's economic security and resilience.

After consultation, the FMiA package will include the CMPTI and HPTI; in addition to extra funding for the Hydrogen Headstart Program. Currently, the HPTI is proposed to provide a $2 per kilogram incentive; while the CMPTI is proposed at 10% of processing and refining costs 1 ; both of which are proposed across 2027-28 to 2040-41.

The Budget has outlined the Government's position on building the resilience of regional Australia and its agricultural industries. Notable measures include support for farmers and regional communities to continue to build drought resilience through a refocussing and prioritisation of the Future Drought Fund's climate change, resilience, and adaptation activities. In addition, funding is available to support the live export sheep industry with transition funding, market scoping, animal welfare activities and industry engagement - the industry will be closed down on 1 May 2028.

There is also a commitment to extend the Roads to Recovery program, with an additional $1 billion of funding to ensure the ongoing efficiency and competitiveness of Australia's regional industries in getting products to market.

1 “Investing in the Future Made in Australia", Prime Minister of Australia, https://www.pm.gov.au/media/investing-future-made-australia.

• Additional funding and tax incentives to support critical minerals and clean technology.
• Regional Australia will benefit from investment in regional infrastructure and large-scale capital projects.
• No changes to existing tax incentives (i.e. R&D Tax Incentive) will be a relief for many.

• $1.1 billion over 4 years, as previously announced on 7 March 2024, the government will pay superannuation on Commonwealth government-funded paid parental leave for births and adoptions on or after 1 July 2025.
• $167.8 million will go towards implementing reforms to strengthen Australia's Anti-Money Laundering and Counter-Terrorism Financing legislation.
• $17.3 million over 4 years to promote the development of sustainable finance.
• $7.5 million over 4 years to modernise regulatory frameworks for financial services to improve competition and consumer protections for services enabled by new technology.

Paying superannuation on Commonwealth paid parental leave is a welcome initiative that KPMG has long advocated for and is an important step towards closing the super gender equity gap. This ensures that people on parental leave don't miss the opportunity to have super contributions made which is otherwise a contributor to the gender equity gap that we see in superannuation balance entitlements.

The government has also announced funding to strengthen and modernise certain aspects of Australia's financial system. This includes implementing reforms to strengthen Australia's Anti-Money Laundering and Counter-Terrorism Financing legislation in order to enhance Australia's ability to detect and disrupt illicit financing.

The government will also provide funding to promote the development of sustainable finance. The majority of this funding will go toward the following measures:

• $10 million over 4 years towards targeting greenwashing and other sustainability-related financial misconduct;
• $5.3 million over 4 years for additional funding to Treasury, the Australian Securities and Investments Commission (ASIC) and the Australia Prudential Regulation Authority (APRA) to deliver a sustainable finance framework (including issuing green bonds, improving data and engaging in the development of international regulatory regimes related to sustainable finance).

The government will also modernise regulatory frameworks for financial services to improve competition and consumer protections for services enabled by new technology. This will involve:

• the development of new legislation to licence and regulate platforms that hold digital assets (and progress related reforms); and
• introducing a new regulatory framework for payment service providers.

Although not announced in the Budget, the following key superannuation threshold changes take effect from 1 July 2024.

• Greater regulation designed to ensure appropriate customer protections exist for emerging technologies and an appropriate framework exists for sustainable investing.
• Individuals will be able to contribute more to their super, either by way of deductible personal contributions (concessional contributions) or from after-tax savings or inheritances (non-concessional contributions).

• Net overseas migration is forecast to decrease from 528,000 in 2022–23 to 260,000 in 2024–25 .
• $3 billion to reduce student debt, including HELP, VET Student Loan, Australian Apprenticeship Support loans.
• $9.9 billion over 4 years to fund the National Skills Agreement.
• $218.4 million over 8 years to develop workforce and trade partnerships as part of Future Made in Australia.
• $1.4 billion through to 2028-29 for new fee-free Uni Ready Courses from 1 January 2025.
• Permanent Migration Program planning levels to be set at 185,000 places with 132,200 (70%) places allocated to the Skilled stream.

Tertiary Education

Linked to changes in net migration, the government is introducing caps on international student numbers, with new requirements on tertiary providers to ensure sufficient student housing. Little detail is available in the budget papers as to how these changes will work in practice.

Linked to the Commonwealth's response to the Universities Accord, cost of living measures will be applied to both Higher Education and VET students, changing the indexation arrangements for student loans, with significant retrospective ($3 billion) and forward measures ($1.3 billion to 2028-29).

Both Higher Education and VET students will also benefit from new means tested Commonwealth Prac Payments from 1 July 2025 for mandatory placements as part of their nursing (including midwifery), teaching or social work studies, costed at approximately $1.6 billion through to 2028-29.

The total Commonwealth Universities Accord response is costed at $3.8 billion to 2028-29. The reforms are intended to 'boost equity and access to higher education, progress tertiary harmonisation and will support a target of 80 percent of the working age population holding a tertiary qualification by 2050.' Additionally, there is also $350.3 million over 4 years from 2024–25 for fee-free Uni Ready Courses.

Further important measures that attract nominal funding include:

• A medical school for Charles Darwin University
• The creation of a National Student Ombudsman
• Mechanisms to introduce a National Higher Education Code to Prevent and Respond to Gender-based Violence
• The establishment of the Australian Tertiary Education Commission, by 1 July 2025
• Managed growth and new approaches to needs-based funding from 1 January 2026
• A strategic review of Australia's research and development system to drive innovation in priority areas.

This budget also includes funding for the National Skills Agreement, with most of the funding supporting free TAFE places.

There is an additional $265.1 million over 4 years for apprentices in priority occupations to tide the sector over until the Strategic Review into the Australian Apprenticeship Incentive Program is completed.

Early Childhood

The government has committed to provide funding towards a wage increase for early childhood educators, with details to be released following the finalisation of the Fair Work Commission's review.

The government has also identified significant ($410 million) savings through strengthening the payment and accuracy of the Child Care Subsidy program.

Key migration announcements include:

• 33,000 places in the Permanent Migration Program planning levels will be allocated for permanent Regional visas reflecting the Government's commitment to supporting regional development and growth
• The work experience requirement for the Temporary Skill Shortage (Subclass 482) visa will be reduced from 2 years to 1 year, effective November 2024.
• The Government will provide $100 million in 2024–25 to the Department of Home Affairs to support Australian Border Force operations and immigration compliance activities. A further $1.9 million will be invested in a data matching pilot between the Australian Taxation Office and the Department of Home Affairs focussing on income and employment data.
• National Innovation visa (to replace current Global Talent visa (subclass 858) from late 2024. This visa will target exceptionally talented migrants who will drive growth in sectors of national importance; and
• Mobility Arrangement for Talented Early-professionals Scheme (MATES) program for Indian nationals from 1 November 2024.
• The Business Innovation and Investment visa program (BIIP) will end. Visa application charges will be refunded from September 2024 to those who wish to withdraw their BIIP application.
• This Budget directly links the policy settings for tertiary education and migration to Australia's future economic and social prosperity in ways we have not seen before.
• There is significant skills funding to enable Australia's sovereign capability and growth ambitions as part of the 'Future Made in Australia' initiative.
• A new cap on international students with associated housing requirements lacks detail and is likely to have significant impacts on the tertiary education sector.
• The Government's commitment to provide funding towards a wage increase for early childhood educators is a step towards addressing the significant current and projected workforce challenges within the sector. However, for the early childhood sector, this appears to largely be a holding budget pending recommendations from the Productivity Commission's Early Childhood Education and Care Inquiry.
• Changes to the migration program reflect the government's intention to target a mix of skills in high priority areas to drive productivity and growth.
• The Government has identified investments that reinforce integrity in Australia's migration program and will reduce net overseas migration.

• Hydrogen Production Tax Incentive of $6.7 billion over ten years and additional funding for the Hydrogen Headstart program of $1.3 billion over ten years.
• Critical Minerals Production Tax Incentive of $7.1 billion from 2027-28 to 2040-41 to support refining and processing of Australia's critical minerals.
• Clean energy and manufacturing innovation funding of $3.2 billion over 7 years and support for manufacturing solar, batteries and other technologies of $1.4 billion over eleven years.
• Strengthening approvals processes for clean energy investments, and improved community engagement with funding of $182.7 million over 8 years.
• Support to ensure communities and workforces benefit from energy transformation and the clean energy economy with $399.1 million provided over 5 years for the Net Zero Economy Authority and other agencies, while clean workforce training support of $91 million is provided over 5 years.
• The Australian Carbon Credit Unit (ACCU) scheme is being strengthened with $48 million provided over 4 years.
• Energy Bill Relief is being extended in the Budget with $3.5 billion over 2 years to provide rebates to all Australian households and to eligible small businesses.

The Future Made in Australia – Making Australia a Renewable Energy Superpower package includes $19.7 billion over ten years from 2024-25 to support investment in renewable hydrogen, green metals, low carbon fuels, critical minerals and supporting clean energy manufacturing.

The Budget includes two major tax credits that provide long term production support. The Hydrogen Production Tax Incentive will provide a $2 incentive per kilogram of renewable hydrogen produced for up to ten years per project, between 2027-28 and 2039-40, and will operate alongside the expanded Hydrogen Headstart program (which is also extended by $1.3 billion over the next ten years). The Critical Minerals Production Tax Incentive will provide a production incentive at 10 percent of relevant processing and refining costs for Australia's 31 critical minerals for up to ten years per project between 2027–28 and 2039–40.

The Future Made in Australia initiative also includes significant new funding for the Australian Renewable Energy Agency, including:

• $1.5 billion over 7 years from 2027–28 to support investments in clean energy technologies.
• $1.7 billion over 7 years from 2024-25 for the Future Made in Australia Innovation Fund to support innovation in green metals and low emissions fuels.
• $1.4 billion over eleven years from 2023-24 to support manufacturing of clean energy technologies, including $835.6 million to establish the Solar Sunshot program and $523.2 million to establish the Battery Breakthrough Initiative.

Further support for green hydrogen includes $17.1 million for the yet-to-be-released 2024 National Hydrogen Strategy and an additional $11.4 million over 4 years to fast-track the initial phase of the Guarantee of Origin Scheme for green hydrogen and bring forward work on green metals.

The Budget seeks to strengthen environmental approvals for renewable energy, transmission, and critical minerals projects with $96.6 million over 4 years from 2023–24. An additional $20.7 million over 7 years seeks to improve community engagement and social licence outcomes through the Australian Energy Infrastructure Commissioner and the development of voluntary national standards and reforms.

The ACCU Scheme is being strengthened, with $48 million in funding over 4 years aimed at progressing new methods, strengthening integrity, providing transparency and supporting new market arrangements. This will assist in the supply of high-quality units into the market including to Safeguard Mechanism facilities.

The Net Zero Economy Authority, the Department of Employment and Workplace Relations and the Fair Work Commission will receive $399.1 million over 5 years from 2023-24 (and ongoing) in additional resourcing to ensure Australia, its regions and workers realise the benefits of the net zero economy.

Clean energy workforce support of $91.0 million over 5 years from 2023–24 will be provided to address vocational education and training sector trainer workforce shortages, and fund training facility upgrades for clean energy occupations.

Funding to combat greenwashing and support the development of a sustainable finance sector including green bonds has been provided ($17.3 million over 4 years).

The Nature Positive agenda will be advanced with an additional $40.9 million over 2 years starting with aims to improve environmental outcomes while benefiting business. Funding for circular economy policy of $23.0 million has been provided for 2024–25, maintaining ongoing initiatives while a national circular economy framework is developed.

• Projects producing Green Hydrogen and processing critical minerals will attract grants, concessional finance and long term rebates, and funding for innovation in renewable energy, green metals and clean technology will be significantly increased.
• Approval processes for green projects will be streamlined, and markets for sustainable finance deepened.
• Resources will be invested in improving community engagement and outcomes.
• Households and small businesses will have energy bill relief from 1 July 2024.

New priority transport infrastructure investments worth $4.1 billion over 7 years, including:

• $1.9 billion for projects in Western Sydney, including $500 million for the Mamre Road Stage 2 upgrade and $400 million for Elizabeth Drive.
• $300 million for the METRONET High-Capacity Signalling Program in Western Australia.
• $134.5 million for the Mt Crosby Road Interchange Upgrade in Queensland.
• $120 million for the Mount Barker and Verdun Interchange upgrades in South Australia.
• $115 million for Zero Emission Buses Tranche 1 Infrastructure – Macquarie Park Depot in New South Wales.
• $540 million for the Australian Rail Track Corporation to invest in the interstate rail network, including $150 million for the Maroona to Portland Line upgrade.

The Budget maintains the discipline following the government's independent review in 2023, of the $120 billion road and rail investment program.

The Budget also includes $10.1 billion for existing projects over the next eleven years, including selected projects highlighted in the following table. The Budget notes that $2.1 billion of infrastructure has been reprofiled to beyond the forward estimates given market conditions.

Spending by key existing infrastructure

• Direct Sunshine Coast Rail Line $1,200.0M
• Coomera Connector Stage 1 $431.7M
• Victoria (North East Link $3,300.0M)
• Western Australia (METRONET $1,400.0M)
• New South Wales $578.6M  (including M1 Pacific Motorway (Raymond Tce) $112.0M)
• South Australia $133.6M  (including South Eastern Freeway upgrade $100.0M)
• Tasmania $113.1M  (including Mornington Roundabout Upgrade $50.0M)
• Northern Territory $35.9M  (including Carpentaria Highway upgrade $25.0M)
• Australian Capital Territory  (William Hovell Drive Duplication $27.1M)
• The Australian Government has reconfirmed the $120 billion pipeline of investment to improve road and rail infrastructure. This pipeline of projects will improve transport and freight efficiency outcomes across Australia.
• Rail freight will be improved by a $540 million investment into the Australian Rail Track (ARTC) interstate rail network.

• $1 billion provided through a new Housing Support Program to fund essential infrastructure with states and territories to support delivery of new housing.
• $423.1 million in new funding (subject to states and territory signing) for a new 5-year National Agreement on Social Housing and Homelessness – to combat homelessness, provide crisis support and build and repair social housing.
• $1.9 billion over 5 years to fund a 10% uplift in Commonwealth Rent Assistance rates to help address rental affordability.
• $1.9 billion in concessional finance to community housing providers for new affordable and social housing (as part of the Housing Australia Future Fund).
• $88.8 million over 3 years for 20,000 new fee-free training programs to boost the number of construction workers.
• $120 million over 3 years to support additional remote housing and deliver urgent repairs to social housing in the Northern Territory.

This Budget continues the government's renewed focus on partnering with states and territories and the community housing sector to deliver more housing for Australians.

The community housing sector will welcome the commitments to increase concessional finance, alongside the current Housing Australia Future Fund, to support the delivery of new affordable and social housing.

The 10% increase in the Commonwealth Rent Assistance also adds breadth to the policy measures being implemented to address rental affordability for low-income households. This also supports the capacity of the community housing sector to invest in new housing.

The Budget confirms that Commonwealth and state and territory governments have now reached agreement in principle on a new National Agreement on Social Housing and Homelessness, which includes additional funding of $423.1 million over 5 years, matched by states and territories.

Additional specific funding has been allocated for the Northern Territory Government to deliver urgent repairs to existing housing and support investment to reduce overcrowding in remote communities.

• Enhancements to Housing Australia's borrowing capacity plus a commitment to provide concessional loans to Community Housing Providers as part of the Housing Australia Future Fund.
• State and territory governments will be able to access additional funding and concessional finance helping accelerate the delivery of infrastructure to support new, and the renewal of existing, housing estates.

• $1.2 billion over 5 years towards strengthening Medicare measures, in addition to a commitment of $227.0 million over 3 years to expand Medicare Urgent Care Clinics.
• $1.4 billion over thirteen years towards the Medical Research Future Fund to support medical research in Australia.
• $888.1 million over 8 years to strengthen Australia's mental health and suicide prevention system.
• $3.4 billion over 5 years for new and amended listings on the Pharmaceutical Benefits Scheme (PBS) and Repatriation PBS.
• $480.2 million over 5 years to reduce patient costs and improve access to medicines.
• $110.9 million to strengthen regulation of aged care.
• $531.4 million to release 24,100 additional home care packages.

The Budget is focused on delivering against the government's reform agenda in health and aged care. This includes continued initiatives to strengthen Medicare.

System sustainability is a priority, with $1.4 billion over thirteen years focused on translating research to clinical practice and reducing health inequities.

The government has allocated $361.0 million over the next 4 years to expand free mental health services available under Medicare, including the establishment of a nationwide early intervention digital mental health service.

In line with broader cost of living measures, $318.0 million has been committed over 5 years to freeze the cost of medicines, along with $3.4 billion over 5 years for new and amended listings on the PBS.

The role of the Aged Care Quality and Safety Commission in ensuring the safety and quality of older Australians is recognised, with a commitment of $110.9 million over 4 years to strengthen regulation in aged care.

The government has committed $531.4 million to release an additional 24,100 home care packages to address the 51,044 people in the National Priority System waiting for a home care package. Unspent funds from the Commonwealth Home Support Programme will be directed to other aged care programs.

The government has announced the new Aged Care Act effective from 1 July 2025.

• The Australian community will see improved access to multi-disciplinary primary healthcare services and enhanced quality of care through sustained investment in Medicare, Urgent Care Clinics and public hospitals.
• Older Australians will be supported to remain at home, whilst aged care quality and safety will be strengthened.

• $925.2 million over 5 years to permanently implement the Leaving Violence Program, which will provide victim-survivors access to up to $5,000 in financial support, as well as up to 12 weeks of safety planning and referral supports.
• $2.8 billion over 5 years for Services Australia, including $1.8 billion for additional staff to address the backlog of claims and improve service standards.
• $468.7 million over 5 years to support people with disability and “get the NDIS back on track”, following the NDIS Review.
• $227.6 million over 5 years to implement a new specialist disability employment program.
• $59.8 million over 5 years for improvements to the application of income support payments, including jobseekers and carers.

The vast majority of the significant investment to address gender-based violence is focused on responding to violence and supporting women in crisis. However, substantive funding is not provided in the Budget against the other National Plan domains of 'prevention', 'early intervention' and 'recovery and healing' which could be seen as gaps in a systemic response.

In addition to the funding commitment to the Leaving Violence Program, $1 billion has also been directed towards crisis and transitional accommodation for women and children fleeing domestic violence, and youth under the National Housing Infrastructure Facility.

While we await the government's formal response to the NDIS Review and Disability Royal Commission's recommendations, there are some initial measures in the Budget, including continuing the crackdown on fraud and improving participant safety.

There are new measures provided in response to some of the pre-budget recommendations of the Economic Inclusion Advisory Committee. These will increase payments for some jobseekers and carers, however broader reforms to income support payment rates have not featured in the Budget, other than increases to Commonwealth Rent Assistance.

Services Australia has also received significant funding to address its claims backlog, and improved service standards for individuals who have touch points with the agency.

• State and territory governments will need to consider how their funded programs will align to or benefit from the extension to the Leaving Violence program.
• There is still a 'watch and wait' brief for people with disability and service providers for the government's substantive response to key recommendations from the NDIS Review and Disability Royal Commission.

• $11.1 billion over ten years to deliver the government's response to accelerate the delivery of the Royal Australian Navy's surface combatant fleet and expand Australia's shipbuilding industry.
• $1 billion in additional funding over the next 3 years to accelerate priority investments in long-range strike capabilities, theatre logistics, fuel resilience and robotic and autonomous systems.
• $38.2 billion over 7 years from 2027-28 in supplementary funding to support the new capabilities within the 2024 Integrated Investment Program .
• $72.8 billion of existing funding has been reprioritised to support accelerated delivery of critical capability for the ADF.
• $17.5 million over ten years to establish a new Parliamentary Joint Committee on Defence.

In an historic funding boost, the government is investing an additional $5.7 billion over the next 4 years to uplift Defence's capabilities and to deliver the 2024 National Defence Strategy (NDS) and 2024 Integrated Investment Program (IIP).

The government will strengthen defence industry capability with a $101.8 million investment over 7 years to support the creation of the workforce needed to deliver and sustain the nuclear-powered submarines.

The government has allocated $165.7 million over 5 years to help industry scale up to support and deliver on the sovereign industrial priorities in line with the Defence Industry Development Strategy .

Veterans and their families will benefit from additional resources for frontline support to prioritise processing of claims; and the government will also provide $222 million to create simpler systems so veterans and their families can more easily get the support they are entitled to.

Defence will look to initiate a pilot program (Australian Defence Consulting) to provide internal consultancy support across Defence.

• Speed to capability continues to be the priority focus for Defence capability acquisition and defence industries will benefit from additional funding to strengthen the sovereign defence industrial base.
• Workforce is also one of the six immediate priorities for Defence, improving the growth and retention of the highly skilled workforce needed.

• $505.9 million to deepen Australia's engagement with Southeast Asia.
• $206.4 million on Cyber Security of Regulators and Improving Registers.
• $168 million for the Australian Transaction Reports and Analysis Centre (AUSTRAC) to expand capabilities and provide guidance to new regulated entities.
• $161.3 million over 4 years to deliver the National Firearms Register and support extensive reform of the national firearms management system.
• $43.1 million over 4 years, 2024–25 (and $3.6 million per year ongoing) to improve justice outcomes for First Nations individuals and families.

The Budget strengthens the foundations of Australia's security with investment in regulatory and data information sharing amongst law enforcement agencies domestically, positioning Australia as partner of choice for Southeast Asian countries.

This announcement creates opportunities for business, realising recommendations from the Federal Government's response to Invested: Australia's Southeast Asia Economic Strategy to 2040.

The funding to AUSTRAC supports the implementation of the next tranche of anti-money laundering and counter terrorism financing reforms, enhancing Australia's ability to detect and disrupt illicit financing.

Cooperation between the Commonwealth and States and Territories is central to the commitment of $161.3 million for a National Firearms Register, delivering improvements to community and police officer safety.

Funding for the cyber wardens program, small business cyber resilience service, cyber health check programs and a ransomware playbook will be welcomed by business while waiting for follow on measures from the 2023-2030 Australian Cyber Security Strategy.

• Increased efforts to fight scams and protect your identity online.
• More opportunities for infrastructure partnerships, technology exports and startups in Southeast Asia.
• More connected and data-led law enforcement and regulatory community.

Download: Federal Budget 2024 analysis

A review of the Budget’s major business implications

Video: KPMG 2024 Federal Budget virtual event

Listen: tax now 2024 federal budget podcast.

KPMG partners Gabby Burcul and Clive Bird explore the various measures announced in the Australian Government’s 2024 Budget, particularly the tax implications for business.

Federal Budget FAQs

The government has previously said that they have no intention of changing negative gearing, therefore making it unlikely in this term of parliament. A future parliament may consider changes to negative gearing, though previous efforts to change it have been unsuccessful.

The Treasurer has referred to the Australian Bureau of Statistics’ confirmation that energy bill relief cuts inflation. This is technically correct – the rebate is provided to energy companies to reduce the revenue they need to recover from customers, and therefore energy bills are lower than they otherwise would be. This puts downward pressure on the Consumer Price Index.

The introduction of the nearly $23 billion Future Made in Australia program is aimed at encouraging domestic private sector investment to boost our manufacturing and clean energy capabilities. This represents a change in economic strategy from previous governments. The government maintains that it is necessary for the country to achieve net zero emissions, safeguard our supply chains and create the jobs of the future.

Treasury forecasts show inflation dropping to 2.75 percent by the end of the year, with a further drop to 2.5 percent by the end of 2025. This would place inflation in the target band below 3 percent almost one year earlier than forecast by the Reserve Bank of Australia. The RBA has previously flagged that they would be looking closely at the Budget and its impact on their inflation forecasts. RBA Governor Michele Bullock has said that the RBA cannot rule out another interest hike.

The Budget does not include cost of living relief by way of a reduction in the fuel excise. It does include, however, $8.4 billion in cost of living relief across increased rent assistance, power bill relief and cheaper medicines. This is alongside a number of other measures, including tax cuts for all Australians.

The extension of the instant asset write-off for small businesses (turnover less than $10 million) aims to encourage businesses to invest in more capital resources, as well as boost cash flow and reduce tax compliance. This measure was previously extended in last year’s Budget to 30 June 2024, with the implementing legislation currently before parliament.

As previously announced on 7 March 2024, the government will pay superannuation on Commonwealth government-funded paid parental leave for births and adoptions on or after 1 July 2025. This comes at a cost of $1.1 billion over 4 years.

Meet KPMG’s Federal Budget 2024 team

Pre-budget analysis for the mid-market.

KPMG's survey of 100 leaders of mid-tier Australian businesses has revealed a mood of cautious optimism.

Prior to the 2024 Australian Federal budget, KPMG surveyed private, mid-market and family businesses to gauge economic sentiment and budget concerns.

2024 Federal Budget: Pre-budget survey of private, mid-market and family businesses.