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Simplification's simple, isn't it?

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.

Author profile:

Author Photo - Michael Evans CTA
Michael Evans CTA
Michael is a Senior Fellow of the University of Melbourne where he conducts GST principles subject in the university’s Masters level tax courses. Michael works as a sole practitioner providing tax design and legislation advice to Governments both inside and outside of Australia. Michael served more than 20 years as a Partner of KPMG specialising in both direct and indirect taxes, retiring from the partnership in December 2009. Prior to his KPMG career he worked with the ATO for 17 years during which time he was part of the legislative design team for the NZ and Australian GST and the Australian imputation reforms of company tax. Current at 10 February 2016 Click here to expand/collapse more articles by Michael B EVANS.
 

This was presented at 1997 South Australia State Convention.

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