Time for Another Tax Rethink? (Editorial)

(2015) 44(3) Australian Tax Review 139-140

2 Pages Posted: 6 Aug 2019

See all articles by Chris Evans

Chris Evans

University of New South Wales

Dale Pinto

Curtin University - Curtin Law School

Kerrie Sadiq

Queensland University of Technology - School of Accountancy

Date Written: September 1, 2015

Abstract

Readers of the Australian Tax Review are constantly engaging in a conversation on tax reform and this issue continues the dialogue. The Federal Government is also encouraging Australians to engage in a national conversation on tax reform, albeit one that would be undertaken at a different level than by this Journal’s readers. While the general public does seem to be engaging in the ongoing debate around tax reform, as is evidenced by the barrage of media reports on negative gearing, superannuation, GST and international tax avoidance, those who are more attuned to tax reform may query the logic of yet another tax review only five years after the Henry Review (Australia's Future Tax System: Report to the Treasurer, December 2009). The current tax Discussion Paper, Re:think (Treasury, Re:think: Tax Discussion Paper, 30 March 2015), was released in March of this year and answers this question by stating that the world is changing and Australia’s tax system needs to change with it. No doubt, this is the case, with the 2015 Intergenerational Report providing some guidance on how Australia’s demographics may change rapidly over the next 40 years.

Suggested Citation

Evans, Christopher Charles and Pinto, Dale and Sadiq, Kerrie, Time for Another Tax Rethink? (Editorial) (September 1, 2015). (2015) 44(3) Australian Tax Review 139-140, Available at SSRN: https://ssrn.com/abstract=3430826

Christopher Charles Evans

University of New South Wales ( email )

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

Dale Pinto

Curtin University - Curtin Law School ( email )

Australia

Kerrie Sadiq (Contact Author)

Queensland University of Technology - School of Accountancy ( email )

2 George Street
Brisbane, Queensland 4000
Australia

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