Looking Forward at 100 Years: Where Next for the Income Tax?

11 Pages Posted: 18 Dec 2015

See all articles by Miranda Stewart

Miranda Stewart

University of Melbourne - Law School; Australian National University (ANU) - Crawford School of Public Policy

Date Written: December 14, 2015

Abstract

In 2015, Australia’s Commonwealth income tax reached its first century. The Income Tax Assessment Act No. 34 of 1915 and accompanying Income Tax Act No. 41 of 1915 were assented to on 13 September 1915, enacted “by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia” and effective for the fiscal year commencing 1 July 1915.

The Tax and Transfer Policy Institute at the Crawford School of Public Policy, Australian National University, held a conference to commemorate the centenary of the federal income tax. The papers in this Special Issue were among those presented at the conference. They include papers discussing aspects of the history and development of the income tax and papers analysing policy goals and future reform.

Suggested Citation

Stewart, Miranda, Looking Forward at 100 Years: Where Next for the Income Tax? (December 14, 2015). Available at SSRN: https://ssrn.com/abstract=2704644 or http://dx.doi.org/10.2139/ssrn.2704644

Miranda Stewart (Contact Author)

University of Melbourne - Law School ( email )

Melbourne, Victoria 3010
Australia
+61 3 8344 6544 (Phone)

Australian National University (ANU) - Crawford School of Public Policy ( email )

7 Liversidge Street
Lennox Crossing
Canberra, ACT 0200
Australia

HOME PAGE: http://https://crawford.anu.edu.au/people/academic/miranda-stewart

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