Senate Economics References Committee
Appendix 1: Terms of reference
The structure and distributive effects of the Australian taxation system
The Senate has referred the following matter to the above Committee for inquiry and report by June 2004:
The structure and distributive effects of the Australian taxation system with reference to:
- the level, extent and distribution of the current tax burden on individuals and businesses
- the impact of (a) on taxpayers' families
- the use and efficacy of various tax and expenditure incentives to influence social and economic conduct, for instance participation in the workforce
- the long term social and economic impact of the current distribution of taxation, government spending and employment including the intergenerational consequences of the tax structure
- the respective roles of the Commonwealth and the States in relation to the collection and distribution of taxation revenue
- any other relevant issues which may arise in the course of the inquiry
