Looking Forward at 100 Years: Where Next for the Income Tax?
11 Pages Posted: 18 Dec 2015
Date Written: December 14, 2015
In 2015, Australia’s Commonwealth income tax reached its first century. The Income Tax Assessment Act No. 34 of 1915 and accompanying Income Tax Act No. 41 of 1915 were assented to on 13 September 1915, enacted “by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia” and effective for the fiscal year commencing 1 July 1915.
The Tax and Transfer Policy Institute at the Crawford School of Public Policy, Australian National University, held a conference to commemorate the centenary of the federal income tax. The papers in this Special Issue were among those presented at the conference. They include papers discussing aspects of the history and development of the income tax and papers analysing policy goals and future reform.
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