Abstract
In 2008 the Australian government announced that a major tax review would be undertaken (the Henry Review) to consider the future of the Australian tax system in the light of the challenges of the 21st century. That review is due to be completed by the end of 2009. There have been a large number of tax reviews in Australia in the last 60 years. This chapter considers the reform (or lack of reform) outcomes from these previous reviews. An historical analysis does not bode well for the current review.
Disciplines
Tax Law
Date of this Version
July 2009
Recommended Citation
Chris Evans and Richard Krever, "Tax Reviews in Australia: A Short Primer" (July 2009). University of New South Wales Faculty of Law Research Series 2009. Working Paper 24.
http://law.bepress.com/unswwps-flrps09/art24
Comments
This chapter was published in Australian Business Tax Reform in Retrospect and Prospect, edited by Chris Evans and Richard Krever, Thomson Reuters, Sydney, 2009, pages 4-11. This chapter may also be referenced as [2009] UNSWLRS 24.