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...

I am delighted to deliver my first formal address in my new role to the Australasian Tax Teachers' Association, an organisation which has provided me with a valuable forum for sharing perspectives and fostering a common interest in taxation. I have had a long association with ATTA and hope to...

The three key theses of this paper are:1. If people have a view of taxation that extends beyond numbers to the broader civil, social and economic benefits that they expect for themselves and for new generations, they will be more likely to shoulder a shared responsibility for the care and...

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...