This paper was produced as a part of Australia's Future Tax System Review (2008 - 2010). The paper describes Australia’s tax and transfer systems from a factual and analytical perspective to inform public discussion. 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.
This paper does not put forward recommendations for reform. That is the task of the Review Panel.
The Review Panel will set out its plan for consultation and some key focusing questions by the end of August 2008. The questions will help guide the initial consultation and open the way for the community to tell the Panel what it thinks are the key issues to be considered in this review of Australia’s tax and transfer systems.