Using a model of the key dimensions and requirements for tax simplification, the paper compares and contrasts the approaches taken and the achievements made in this regard in the United States, Australia, New Zealand and the United Kingdom. Based on this analysis, it is concluded that without a...

The Superannuation Industry Supervision Act 1993 (Cth) (the SIS Act) has been amended from 1 July 2013 to require the trustees of Australian superannuation funds to have regard and consider the taxation consequences of their investment strategy. In spite of the literature strongly supporting the...

Business tax reform in Australia. Includes analysis by local and overseas industry experts of past tax reforms, our current business tax system and potential future developments as canvassed by the Australian Government's Future Tax System Review (Henry Review)

This paper presents the results of a survey that has collected fresh data about the compliance burden imposed by the tax system upon small business taxpayers in Australia. The study is one part of an international research project which is evaluating and comparing tax compliance costs affecting...

The principal aim of this paper is to examine the experience of pre-filling in Australia. Section Two provides a background discussion of pre-filling in Australia. Section Three presents a preliminary assessment of the impact of pre-filling and considers a number of proposals that could enhance...