The study reported in this paper by Steve Morgan and Kristina Murphy examined rural taxpayers' attitudes towards both the Australian Taxation Office (Tax Office) and the tax system. Data were taken from the Community Hopes, Fears and Actions Survey (Braithwaite, 2000), completed by a random sample of 2040 Australian taxpayers. Results from a series of independent sample t-tests revealed that rural and urban taxpayers differ on a number of dimensions. A logistic regression analysis was used to determine which variables most effectively differentiated rural taxpayers from other taxpayers. The best predictive model obtained from this analysis indicated that taxpayers who live in rural communities are less educated, less status-oriented and more security-conscious than taxpayers who live in metropolitan centres.