This paper starts with the proposition that the descriptor, ‘tax reform' can apply to different elements of a tax system. It argues that reforms affecting one aspect of the tax system often, but not always, provide the incentive or opportunity for reform of other components of the tax system....

This paper considers how academia can influence tax policy and administration, highlighting examples where this has occurred. However, overall it concludes that the impact of academia does not appear on its face to have been as substantial as one might have sought. This paper explores the...

The purpose of this paper is to explore the role of the Commissioner of Taxation in policy development and law design. The methodology used is to consider the approaches adopted by other countries in relation to these functions, as well as taking an historical perspective of the ebb and flow of...

Ensuring effective management of money invested in self-managed superannuation funds and safeguarding these assets for the future is a critical issue for the community.The Australian Taxation Office (ATO) has a role in ensuring Self Managed Superannuation Funds (SMSFs) comply with the...

"Tax authorities already operate in an environment that is laden with risks." For the foreseeable future the spotlight on tax within a context of a global financial crisis, is set to hold special interest and new challenges for the ATO's administration of Australia's tax and superannuation systems

As educators, tax teachers influence the ideas and ethics of future tax practitioners and also those of your students that go into business, the financial services industry, government, or a wide variety of careers or pursuits

It has been an exciting six months for me since becoming Commissioner of Taxation in January. I've always been passionate about tax and I guess it can be said that this role suits me to a tee.But for others, I can assure you that the mere mention of the word 'tax' or 'tax administration' will be...

Almost a year ago, I spoke with you at your Annual Conference in a speech called 'Value the past but focus on the future.'I am pleased to be with you, today, in the 'future' that I spoke about last year

Ten days ago I returned from the third meeting of the OECD's Forum on Tax Administration in Korea. Thirty-five economies agreed to work together to address the significant and growing problem of international non-compliance with national tax requirements.Four areas were identified to intensify...