Background Since the mid-1980s, Australian tax reforms have been aimed mainly at increasing tax neutrality through base broadening and rate reductions. In addition, improved operational efficiency and system integrity were sought through improve ments in tax legislation, administration and compliance.

General observations The case for reform of the taxation and social security systems, together with reform blueprints, were provided in the Henry Review released in May 2010. To the Henry Review reform proposals should be added a more comprehensive and higher rate GST, and the option of no-bars reform of the taxation of superannuation, both...

This report introduces a campaign for reducing government spending to 30% of GDP. Key points: The size of government in Australia (federal, state and local) has been steadily expanding over the last 40 years, reaching into areas far beyond the core government responsibilities. Spending in the general government sector (across all levels of government) has...

The focus of this inquiry is on those activities relating to the gathering of knowledge as to the location, quantity and quality of mineral and energy deposits. This includes the exploration activities of all entities, including the large mining companies engaged in both exploration and production and the mainly smaller companies engaged purely in exploration...

The Panel conducting the Review was asked to consider whether the current approach to distributing the GST (according to the principle of horizontal fiscal equalisation, hereafter referred to as HFE) would ensure that Australia is best placed to respond to the expected significant structural changes in the economy and would maintain public confidence in financial...