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The income tax simplification experience to date

Publication date: 01 Feb 96 | Source: BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION

Issue: Vol 50 No2

Pages: pp.67-71

Abstract:
Since Australia's main income tax legislation, the Income Tax Assessment Act 1936, was introduced in 1936, it has grown from 126 pages to over 5,000 pages in length. In an effort to reduce the complexity of the legislation faced by taxpayers and their advisors, the Australian Government set up "the Project" a body whose task it is to rewrite the tax legislation. This article reviews the project's progress to date and finds that already serious shortcomings have become apparent

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Author profiles:
Mark BURTON

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Dr Michael DIRKIS

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