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On 17 November 2010, the Opposition introduced amendments to the tax laws which would have required the ATO to augment individual taxpayers’ notices of assessment with personalised tax receipts.

This tax receipt would breakdown how an individual’s taxes were notionally spent by the Government (into areas such as welfare, education, health and defence) based on a nominal distribution of Budget expenses. The receipt would also have purported to show the individual’s "share" of Australian Government net debt.

The Government did not support the proposed amendments and the proposal was voted down in both the House of Representatives (on 17 November 2010) and the Senate (on 22 November 2010). However, the Senate referred the proposed amendments to the Senate Economics Reference Committee to report by 31 March 2011.

On 15 September 2011, the Government tabled its response to the Senate Economics Reference Committee's Inquiry into Augmented Tax Assessments in the Senate.


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