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Commonwealth of Australia: Taxation Review Committee

The Independent non-parliamentary Committee established by the Commonwealth Government to inquire into and review the overall operation of the taxation system of the Commonwealth of Australia invites interested persons, companies and organisations who wish to place information or representations before the inquiry relative to matters within the Terms of Reference to make submissions thereon for the consideration of the Committee.

The Terms of Reference of the inquiry are as follows:

  • “1. The functions of the Committee of inquiry are—
    • (a) to examine and inquire into the structure and operation of the present Commonwealth taxation system;
    • (b) to formulate proposals for improving the Commonwealth taxation system, either by way of making changes in the present system, abolishing any existing form of taxation or introducing new forms of taxation; and
    • (c) to report to the Treasurer of the Commonwealth accordingly.
  • 2. The Committee of Inquiry shall, in carrying out its functions, do so in the light of the need to ensure a flow of revenue sufficient to meet the revenue requirements of the Commonwealth and have regard to—
    • (a) The effects of the present Commonwealth taxation system and of any proposals formulated by the Committee, upon the social, economic and business organisations of the community and upon the economic and efficient use of the resources of Australia; and
    • (b) the desirability of the Commonwealth taxation system being such that, so far as is practicable, there is a fair distribution of the burden of taxation, and revenue is raised by means that are not unduly complex and do not involve the public or the administration in undue difficulty, inconvenience or expense.
  • 3. For the purposes of these terms of reference, the present Commonwealth taxation system shall be taken to be the system under which the Commonwealth raises revenue by means of the following forms of taxation: income tax; sales tax; estate duty; gift duty; duties of excise imposed for the purpose of raising general revenue, and duties of customs that correspond with duties of excise so imposed.”

It would assist the Committee if those who intend to make submissions notify the Secretary of their intention as soon as practicable.

Typewritten submissions (1) bearing the name and address of the person, company or organisation by or on whose behalf the submission is made (2) should be forwarded to The Secretary. Taxation Review Committee, Box 5346, G.P.O, Sydney,

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New South Wales, 2001, no later than 31 March 1973.

Any material contained in a submission marked “Confidential” will be treated as such by the Committee.

Each submission should indicate whether the author of the submission desires or is willing to attend before the Committee either personally or by some accredited representative and whether such attendance is requested to be in public or in private. The Committee in its discretion may then make arrangements for the attendance of such persons and their representatives before the Committee at a convenient date and place.

for the Taxation Review Committee

(M. C. KAHL) Secretary,

Western Assurance Building,

107 Pitt Sreet,

SYDNEY, N.S.W. 2000.

Further information is available on request from the Secretary, telephone 25-5804.