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State tax reform: State taxes reform: A practitioner’s viewpoint
Published on 01 Apr 13 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The following is an edited transcript of Michael Butler’s presentation at The Tax Institute/Australian Tax Research Foundation’s event, Revolutionising state taxes — finding a way forward, held in Adelaide on 13 December 2012. Focusing on South Australian state taxes, Michael answers a series of questions as he ponders what state tax reform might look like from a practitioner’s point of view. He defines what tax reform involves and what it takes to make it happen. He considers which state taxes are ripe for reform, such as payroll tax and transfer duties and land tax. He also discusses the fact that state tax reform is unlikely to happen without the GST base and rate being properly looked at. Michael also looks at the importance of state tax reform in the Asian Century.