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

UNSW Law Research Paper No. 2009-24

11 Pages Posted: 20 Jul 2009 Last revised: 18 Dec 2011

See all articles by Chris Evans

Chris Evans

University of New South Wales

Richard Krever

University of Western Australia Law School

Date Written: July 12, 2009

Abstract

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

Suggested Citation

Evans, Christopher Charles and Krever, Richard, Tax Reviews in Australia: A Short Primer (July 12, 2009). AUSTRALIAN BUSINESS TAX REFORM IN RETROSPECT AND PROSPECT, pp. 4-11, Chris Evans and Richard Krever, eds., Thomson Reuters, Sydney, 2009; UNSW Law Research Paper No. 2009-24. Available at SSRN: https://ssrn.com/abstract=1436231

Christopher Charles Evans (Contact Author)

University of New South Wales ( email )

School of Taxation and Business Law
Australian School of Business, UNSW
Sydney, NSW 2052
Australia

Richard Krever

University of Western Australia Law School ( email )

M253
35 Stirling Highway
Crawley, Western Australia 6009
Australia

Register to save articles to
your library

Register

Paper statistics

Downloads
116
Abstract Views
617
rank
239,229
PlumX Metrics