Discussion paper
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apo-nid200926.pdf 1.06 MB

Digitalisation has had and will continue to have a significant economic and societal impact on all Australians. Australians can now connect to the internet through a range of ‘smart’ devices that are transforming our everyday lives. Australians shop from the comfort of their living rooms, work from home, find employment opportunities online, purchase transport services (both public and private), access news and media content from almost any country, and engage with people all over the world through social media and messaging apps.

The federal government is working with other countries, through the G20 and the OECD, to develop sustainable, multilateral responses to address the challenges to Australia's tax systems arising from digitalisation. This discussion paper explores options to move towards a fairer and more sustainable tax system for the digitalised economy.

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