Tax Reviews in Australia: A Short Primer
AUSTRALIAN BUSINESS TAX REFORM IN RETROSPECT AND PROSPECT, pp. 4-11, Chris Evans and Richard Krever, eds., Thomson Reuters, Sydney, 2009
11 Pages Posted: 20 Jul 2009 Last revised: 18 Dec 2011
Date Written: July 12, 2009
In 2008 the Australian government announced that a major tax review would be undertaken (the Henry Review) to consider the future of the Australian tax system in the light of the challenges of the 21st century. That review is due to be completed by the end of 2009. There have been a large number of tax reviews in Australia in the last 60 years. This chapter considers the reform (or lack of reform) outcomes from these previous reviews. An historical analysis does not bode well for the current review.
Keywords: Australian tax system, tax review
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