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The income tax simplification experience to date


Issue: Vol 50 No2

Pages: pp.67-71

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

Dr Mark Burton
Mark is Senior Lecturer, School of Law, University of Canberra. - Current at 17 August 2005
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Prof Michael Dirkis CTA
Michael is Professor of Taxation Law at the University of Sydney. He has a PhD on Australian international taxation and is a noted researcher, having authored Is it Australia's? Residency and Source Analysed (2005, Australian Tax Research Foundation), as well as authoring and co-authoring over 590 publications and papers. From May 1999 until October 2009 he was, as Senior Tax Counsel for the Taxation Institute, in the forefront of the all major tax reform and taxation administration reforms. He continues his involvement as a member of the Treasury's Tax Treaties Advisory Panel and the Education Committee of the Tax Practitioners Board. He was awarded the Australasian Tax Teachers Association's Graham Hill medal in recognition of his "outstanding contribution to the teaching of taxation law and policy" on 21 January 2010. - Current at 29 October 2012
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