Tax Reform

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PwC believes there is a clear need for comprehensive tax reform - done the right way.

The 'right way' means increasing those taxes that have the least effect on investment and employment, and at the same time reducing reliance on taxes that distort incentives to work, invest and transact business. It also means addressing those factors which increase the complexity of the tax system and the cost of compliance.

This is an issue that will not go away. As part of a broader community discussion about the challenges Australia faces, we need an informed and intelligent conversation on tax. Leaders of civil society, business, unions and the public policy community must drive this conversation if we are to realise the benefits across all parts of society. The overall objective is twofold: economic growth, and enhancing the well-being of the Australian public.



Comprehensive tax reform in the US is making headlines globally. 

The proposed changes to the US tax system, led by the Trump Administration and Republican Congressional leaders, mean significant changes to corporate, individual and international tax rules.

If the changes in the US go through, how will this impact Australia? Explore insights from our experts.

Read more

Tax Reform Publications

Submission to Senate Standing Committees on Economics regarding the Personal Income Tax Plan

PwC's submission in response to the Senate Standing Committees on Economics’ (the Committee’s) inquiry regarding the Treasury Laws Amendment (Personal Income Tax Plan) Bill 2018 [Provisions] (the Bill). The effect of this Bill is to enact the Personal Income Tax Plan (PITP) announced by the Government in the 2018-19 Federal Budget.

WA Mining Tax Proposal: counting the economic cost

The Western Australian Nationals leader, Brendon Grylls, has proposed changes to the royalty regime in the State; specifically that which applies to iron ore producers. We share our insights into the proposal.

Priorities for an incoming Government: some thoughts

We explore the economic situation Australia's incoming Government face and how they can build community support for long term fiscal repair.

PwC and The Australian Financial Review boardroom discussion on company tax reform

On 23 June 2016, PwC and The Australian Financial Review hosted a boardroom discussion about company tax cuts. The event brought together a range of leading commentators on tax reform, from both sides of the debate, to discuss the merits and consequences of any change.

Bracket creep: Do we treat the symptoms or cure the disease?

With bracket creep now firmly on the federal government's agenda, we explore bracket creep and what can be done to resolve it.

What are the implications of changing housing tax benefits?

We examine the potential effects of changes to two significant tax benefits for investors - negative gearing and the capital gains tax discount.

Protecting our Prosperity
A Corporate Rate Reduction: the case for and against

While corporate tax reform alone is not an economic cure, it should feature strongly in any long-term plan for growth and innovation, allowing increased investment and boosting the Australian economy’s growth potential.

Protecting our Prosperity
We can afford GST reform

PwC modelling shows it is possible to broaden and increase GST, fully compensate two-thirds of Australians and still have 40 to 50 percent of the revenue raised left to invest to help grow the economy. 

Protecting our Prosperity
GST and personal income tax reform: the yin and yang of tax policy

Successful tax reform demands a fair and efficient tax system which strikes a balance between income tax and GST. How and where can this balance be found? 

Protecting our Prosperity
GST reform packages: a baseline analysis

With public and political attention focussing squarely on GST reform, PwC has modelled the budgetary and distributional consequences of various changes to the rate and base of the GST.

Protecting our Prosperity
The pathway to a better tax system

It is critical to Australia’s future prosperity that we pursue genuine tax reform. View PwC's response to the Commonwealth Government's Tax Discussion Paper.

The 2015 Intergenerational Report: a snapshot

PwC's snapshot outlines the main findings of the IGR and its insights on the future for our country, the implications for the fiscal health of the Federal Government and the case for tax reform.

Protecting prosperity: Why we need to talk about tax

Our first publication explores why we need pursue comprehensive tax reform. Launched on 23 July 2013, this publication looks at the long term future of Australia's economy.

Protecting prosperity: How do we fix a tax system?

Launched April 2014, our second publication in the 'Protecting our Prosperity' series moves beyond the why and examines what we need to do to achieve change in our tax system. 

Tax Reform White Paper process begins with release of discussion paper

On 30 March 2015, the Federal Government released a tax discussion paper "Re:think, Better tax system, better Australia", which formally starts the process for developing the White Paper for Reform of Australia's Tax System.

Contact us

Pete Calleja
Australian Tax Leader, PwC Australia
Tel: +61 2 8266 8837

Peter Collins
International Tax Leader, PwC Australia
Tel: +61 3 8603 6247

Michael Bona
Global Tax Leader
Tel: +61 7 3257 5015

Paul Abbey
Partner, PwC Australia
Tel: +61 (3) 8603 6733

Angela Danieletto
Partner, PwC Australia
Tel: +61 2 8266 0973

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