Unfinished business? Assessing and addressing the burden of the split tax code in Australia
Published Date: 2 Jun 2025
For nearly three decades, the assessment provisions of the Australian income tax law have been enacted across two separate statutes, the Income Tax Assessment Act 1936 and the Income Tax Assessment Act 1997. This article investigates the attitudes of tax practitioners to two key issues: the effect of the split tax code on compliance burdens, including both monetary and psychological costs; and whether the project to consolidate the income tax code into a single Act, discontinued in the 1990s, should be resumed to complete the process.
Sorry, this is subscriber only content.
To gain access to this material and much more - Subscribe Now.
(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).
Already a Subscriber? Login now
Already a Subscriber? Login now
Details
- Published By: Sally Joseph, Helen Hodgson CTA, Chris Evans
- Published On:2 Jun 2025
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
Copyright Statement
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags
Share this page