The High Court’s rejection of Victoria’s road tax and its implicit threat to the ability of states to raise revenue puts genuine pressure on the federal government to step into the reform breach.
For those that work in the Australian tax space, tax reform is seen as the ultimate endurance sport.
Supreme patience and a willingness to keep plugging away at something that is publicly fraught and politically unpalatable are requisite qualities of the “tax reformist”. And the view of Australia’s most enduring and respected tax reformists is that our tax system is nearing its finish line.
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Michelle de Niese is the executive director of the Corporate Tax Association.
