Published on 01 May 97
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
In 1993 the Federal Parliament's Joint Committee of Public Accounts (JCPA) - in Report 326 - a Report on the Administration of Tax Law and the Operations of the Australian Tax Office - recommended that the tax law be simplified. In December 1993, the then Treasurer announced the establishment of TLIP.
TLIP's role was to restructure, renumber and rewrite, in plain language Australia's income tax law.
In this convention paper the author reviews this proces and the outcomes of TLIP and it's benefits and problems.
Michael Evans is in his 47th year of working in the Australian taxation system. His current roles include:
• a Senior Fellow of University of Melbourne where he conducts a GST principles subject in the University’s Masters level tax courses; and
• a member of the design and examinations panel of the Taxation Institute’s CTA3 panel;
• The General Editor of the Australian GST journal.
Over recent years, has provided advice and assistance on the design and legislation of indirect taxation systems, for:
• The Australian and State Treasuries;
• The International Taxation and Investment Centre’s missions in Myanmar; and
• The Canadian Ministry of Finance
- Current at
30 August 2017