Miscellaneous 2010

Legislative design and tax reform: The weakest link?

Source: Australian Tax Forum Journal Article

Published Date: 1 Jul 2010

This paper examines the legislation design stage of the tax reform processes associated with the 1999 Review of Business Taxation. The paper focuses on the legislation design processes associated with the Review’s key small business proposals: the non-commercial loss rules and the former Simplified Tax System. The paper finds that the rapid design of the Review’s tax reform recommendations meant that a number of significant flaws emerged in the legislation. The federal government should have adopted a more critical analysis, as well as a transparent and consultative approach to ensure policy goals are met. Legislation design appears to loom as the key to the success of tax reform under the 2010 Henry Review.

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  • Published By: Paul Kenny
  • Published On:1 Jul 2010

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Miscellaneous 2010

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