Tax administration 2017

The role of the tax administrator in tax policy development

Source: Australian Tax Forum Journal Article

Published Date: 1 Oct 2017


The purpose of this article is to explore the role of the Commissioner of Taxation in policy development and law design. The methodology used is to consider the approaches adopted by other countries in relation to these functions, as well as taking an historical perspective of the ebb and flow of this role in Australia over the last few decades. The thesis presented is that the voice of administration is a necessary ingredient to good policy development, particularly on administration issues and as a key contributor to good law design. The concept of integrated tax design is strongly supported but it must be underpinned by appropriate capabilities, and seamless and sound working relationships. The principles of consultation, collaboration and co-design (user-based design) are also regarded as positive influences in sustainable tax reform, but they require all parties to have a commitment to the national interest.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Tax administration 2017

Share this page