In August 2008, the Tax Design Review Panel invited submissions to the review, guided by four broad consultation questions: What major challenges facing Australia need to be addressed through the tax-transfer system? What features should the system have in order to respond to these challenges? What are the problems with the current system? What reforms do we need to address these problems? The Panel has received around 500 formal submissions from a wide cross-section of the community and a further 260 pieces of correspondence.
In this paper, the Panel outlines the feedback to its consultation questions and provides information intended to help evaluate the views expressed. The Panel then asks a series of further questions intended to guide its forthcoming consultations and its thinking about the fundamental design features that Australia’s future tax system might embody. These questions are deliberately open and are provided for general guidance only.