Miscellaneous 2006

Cataloguing Business Tax Reform Seven Years On

Source: Australian Tax Forum Journal Article

Published Date: 1 Sep 2006

Over the last seven years Australia’s tax laws dealing with business taxation laws have been the subject of a massive change starting with the implementation of the recommendations of “A New Tax System” and its successor, the Review of Business Taxation. This paper does not seek to evaluate the success of those inquiries, rather, it focuses on tracking the outcomes of the business tax reform arising from the Review of Business Taxation. The paper does this by identifying the recommendations which were adopted and enacted, those which are still outstanding and those which have lapsed. It also identifies recommendations of the Review of Business Taxation that have been implemented indirectly through subsequent reviews and inquiries, such as the Review of International Taxation Arrangements (RITA) and the Review of Self Assessment (ROSA).

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Miscellaneous 2006

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