Source: Australian Tax Forum Journal Article
Published Date: 1 Oct 2017
The purpose of this article is to explore the role of the Commissioner of Taxation in policy development and law design. The methodology used is to consider the approaches adopted by other countries in relation to these functions, as well as taking an historical perspective of the ebb and flow of this role in Australia over the last few decades. The thesis presented is that the voice of administration is a necessary ingredient to good policy development, particularly on administration issues and as a key contributor to good law design. The concept of integrated tax design is strongly supported but it must be underpinned by appropriate capabilities, and seamless and sound working relationships. The principles of consultation, collaboration and co-design (user-based design) are also regarded as positive influences in sustainable tax reform, but they require all parties to have a commitment to the national interest.
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