The Case for Change
A paper to prompt discussion for the future of Australia’s tax system
“Laid out in this report is the basis for the kind of tax reform that will propel the economy forward – that will build a fairer, smarter and simpler system, free of unnecessary red tape.”
-Andrew Mills, CTA (Life), Director, Tax Policy and Technical
The Case for Change is a holistic report opening the conversation around the need and options for reform of our tax system. Developed in collaboration with an inclusive community of practitioners, academics and subject matter experts, it captures the voice of not just the tax profession but also the wider community, from the smallest to the largest players.
This is tax reform as it’s never been done before.
The Case for Change covers an extensive – though not exhaustive – range of issues. We encourage you to read and consider its arguments as a web of interconnected ideas that, together, form a single, clarion call of the need for change to our tax system overall.
The key sections covered in the report include:
In 2020 we embarked on a journey to identify what true tax reform looks like, starting with a series of events through which we garnered insight, ideas and opinions from voices across the tax profession. At The Tax Summit: Project Reform, we brought your ideas to the table and they formed the basis of The Case for Change.
This report calls for a discussion and plan for tax reform as it’s never been done before – holistically, driven by the profession and with long-term vision. It is a huge achievement for everyone involved.
But the path to meaningful tax reform doesn’t end here. The Case for Change is being shared with regulators, thought leaders and change-makers across the tax landscape.
We aim to open conversation. Spark innovation.
The Tax Institute will continue to advocate for the reform solutions put forward by our community, is an ongoing effort to convince politicians of the need for sensible, wide-ranging tax reform across all levels of government.
Our members have been instrumental in the development of the ideas behind The Case for Change and in assisting the development of the report itself. We value your feedback, especially as we continue to work towards the ultimate goal of enacted reform.
The Tax Institute extends its sincere gratitude to all our members and friends who contributed their expertise, time and dedication to make The Case for Change a reality.
Australian Financial Review