While this paper provides comprehensive coverage, it is not intended to be exhaustive, nor is it intended to limit discussion to the issues canvassed in this paper. The paper describes Australia’s tax and transfer systems from a factual and analytical perspective to inform public discussion. As the first instalment of the Australian Government’s comprehensive review of the tax and transfer systems, the Australian Treasury, in collaboration with the Department of Families, Housing, Community Services and Indigenous Affairs, the Department of Employment, Education and Workplace Relations and the Australian Taxation Office, has produced this paper - Architecture of Australia’s tax and transfer system. The tax and transfer system will have a key role to play in how well we meet these challenges to secure Australia’s future prosperity and the living standards of Australians. Australia faces significant economic, social and environmental challenges. This means these systems have a critical role to play in the living standards of Australians, now and into the future. The combined effects of the tax and transfer systems can have an impact on the choices individuals and businesses make about working, saving, investing and consuming. We often think of these systems as being separate, but in reality they are interlinked as one tax and transfer system that operates across and between all levels of government. They will continue to evolve in line with the economic, social and environmental changes of the 21st century. These systems have largely evolved over time, in line with Australian society’s demands and expectations.
Foreword The fairness and efficiency of our tax and transfer systems are matters that touch the lives of all Australians. Printed by CanPrint Communications Pty Ltd.
Requests and inquiries concerning reproduction and rights should be addressed to: Commonwealth Copyright Administration Attorney-General’s Department Robert Garran Offices National Circuit BARTON ACT 2600 Or posted at: Internet: This report and other related information on Australia’s future tax system is available at: This is a revised and authorised version released on 18 August 2008 and which replaces the version that was previously available on the internet. Apart from any use as permitted under the Copyright Act 1968, no part may be reproduced by any process without prior written permission from the Commonwealth. Architecture of Australia’s tax and transfer systemAugust 2008 © Commonwealth of Australia 2008 ISBN 978-2-2 This work is copyright.
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