Australia's Future Tax System

Final Report: Detailed Analysis

Contents

Part 2: Detailed analysis

 
Volume 1 1.9MB

Introduction

126KB

Chapter A: Personal Taxation

675KB

A1: Personal income tax

 

A2: Retirement incomes

 

A3: Wealth transfer taxes

 

Chapter B: Investment and entity taxation

399KB

B1: Company and other investment taxes

 

B2: The treatment of business entities and their owners

 

B3: Tax concessions for not-for-profit organistations

 

Chapter C: Land and resources taxes

405KB

C1: Charging for non-renewable resources

 

C2: Land tax and conveyance stamp duty

 

Chapter D: Taxing consumption

266KB

D1: A cash flow tax

 

D2: The goods and services tax

 

D3: Payroll tax

 

D4: Taxing financial services

 
Volume 2 2.2MB

Chapter E: Enhancing social and market outcomes

815KB

E1: User charging

 

E2: Taxes to improve the environment

 

E3: Road transport taxes

 

E4: Housing affordability

 

E5: Alcohol taxation

 

E6: Tobacco taxation

 

E7: Gambling taxation

 

E8: Rationalising other taxes

 

Chapter F: The transfer system

733KB

F1: Income support payments

 

F2: Means testing

 

F3: Family and youth assistance

 

F4: Child care assistance

 

F5: Housing assistance

 

F6: Transfers tied to goods and services

 

F7: Funding aged care

 

Chapter G: Institutions, governance and administration

447KB

G1: A responsive and accountable tax system

 

G2: State tax reform

 

G3: Local government

 

G4: Client experience of the tax and transfer system

 

G5: Monitoring and reporting on the system

 

Appendices

 

Appendix A: Acronyms

140KB

Appendix B: The Australia's Future Tax System Review Panel

165KB

Appendix C: Documents of the Review

188KB

Appendix D: Consultation

234KB

Appendix E: Research and consultancies

418KB

Appendix F: Secretariat and support

164KB

References

294KB
Glossary 111KB