The Government announced its intention to review the operation of the anti-avoidance provisions in the income tax law in the 2009‑10 Budget. "Tax avoidance poses a threat to the integrity of the tax system. It involves the exploitation of structural loopholes in the law for personal gain, which is unfair on honest taxpayers," Mr Shorten...

These reports provide the results of qualitative and quantitative research into community attitudes about superannuation. Issues that have been considered in the research include: • structure and regulation, • contributions, • tax treatment, • rates of return, and • related matters of the superannuation system and its impact on business. The results of the research...

This Review (also known as the Henry Tax Review) considers how Australia can best structure its tax and transfer system to meet the challenges of the 21st century and to enhance its economic and social outcomes. The Review identified a wide range of reform opportunities that can deliver this vision. The main directions and proposals...

This paper investigates both the added worker effect (the labour supply responses of women to their partners’ job losses) and the discouraged worker effect (workers withdrawing from the labour market because of failed searches) for married women in Australia, with the emphasis on the former. It focuses on the partners’ involuntary job loss experiences, and...

This statement provides details of concessions, benefits, incentives and charges provided through the tax system to taxpayers by the Australian government. This statement lists around 340 tax expenditures and, where possible, reports the estimated pecuniary value or order of magnitude of the benefit to taxpayers over an eight year period, from 2005-06 to 2012-13. The...