Foreword
71KB
The Australia's Future Tax System Review Panel
94KB
Acronyms
81KB
Executive summary
118KB
Introduction
100KB
Section 1: Challenges and opportunities for reform
166KB
1.1 Challenges and opportunities facing Australia and what they mean for the tax-transfer system
1.2 Tax-transfer features to respond to these challenges and opportunities
Section 2: The structure of the tax-transfer system
122KB
2.1 The legal structure of the tax-transfer system
2.2 The economic structure of the tax-transfer system
2.3 The administrative structure of the tax-transfer system
Section 3: The revenue mix
182KB
3.1 The mix of conventional taxes
3.2 Taxing the returns to work and saving
3.3 Taxing consumption
3.4 User charges and beneficiary taxation
Section 4: Personal tax and transfers
285KB
4.1 Personal income tax
4.2 Fringe benefits tax
4.3 The transfer system
4.4 The adequacy of support for people of working age
4.5 Participation incentives and the tax-transfer system
4.6 The tax-transfer system and skills acquisition
4.7 Combined impacts of the tax and transfer systems
Section 5: The retirement income system
67KB
Section 6: Taxing business and investment
258KB
6.1 International tax competitiveness and domestic investment
6.2 Achieving international tax competitiveness
6.3 Australia as a location for international businesses
6.4 Investment and risk-taking biases
6.5 Biases affecting commercial decisions
6.6 The treatment of small business
6.7 Biases in the personal investments of residents
Section 7: Not-for-profit organisations
102KB
Section 8: Complexity — cost, risk and transparency
8.1 Complex policies and objectives
8.2 Simpler interaction with the system — who should bear the burden of complexity?
8.3 Certainty and transparency in the running of the system
Section 9: State and local taxes and transfers
136KB
9.1 Funding expenditure responsibilities in the federation
9.2 State and local taxes and other own-source revenue
9.3 Redistribution in the federation
9.4 Streamlining tax-transfer administration in the federation
9.5 Other issues
Section 10: Tax and transfer impacts on housing
157KB
10.1 Housing taxes and transfers
10.2 Impact on housing affordability
10.3 Impact of specific taxes and transfers on the efficient use of the housing stock and residential land
Section 11: Taxes on specific goods and services
119KB
11.1 Taxes on alcohol
11.2 Taxes on tobacco
11.3 Luxury car tax
11.4 Other issues
Section 12: Fuel, roads and transport
12.1 Efficiency of motor vehicle-related taxes
12.2 Taxation of alternative fuels
12.3 Different modes of transport
12.4 Other issues
Section 13: Tax-transfer impacts on the environment
84KB
13.1 Using the tax-transfer system to manage environmental issues
13.2 Environmental impacts of the current tax-transfer system
Section 14: Natural resource charging
86KB
14.1 Non-renewable resources
14.2 Renewable resources
Appendix A: Terms of reference
47KB
Appendix B: List of submissions
Appendix C: Analysis of submissions
49KB
Appendix D: Research commissioned by the Review Panel
44KB
Appendix E: Business level expenditure tax designs
References
98KB
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