First, do no harm to the tax system at the 2025 election
Large corporates would take a promise to do nothing over “somethings” that have translated into complex and productivity-sapping changes to an already uncompetitive corporate tax system.
Federal election campaigns feel a little like the period between Christmas and New Year. There’s no real schedule, no one is allowed to make any meaningful decisions and everything once urgent is an after-the-election problem.
This enforced lull in proceedings provides a good opportunity to take stock of the achievements of the government of the day and assess the lay of the land upon which the election will be based.
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Michelle de Niese is the Executive Director of the Corporate Tax Association, the key representative body for major companies in Australia on tax issues.
