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The “review of Australia’s future tax system”: Implication for local government in Australia and recommendations


Passant, J and McLaren, J, The 'review of Australia's future tax system': Implication for local government in Australia and recommendations, Local Government Law Journal, 17, (4) pp. 243-258. ISSN 1324-1265 (2012) [Refereed Article]

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The report on Australia’s Future Tax System (Henry Tax Review) was delivered in December 2009 and it contained a number of recommendations that specifically effected local government in Australia. Other recommendations on road user charges and land tax indirectly effected local government. This article analyses those specific recommendations that concern local government and makes recommendations as to what may be required by local government in the future. The article also discusses road user charges and the potential for land tax to increase the revenue for local government. Within this context, the fact that Australia is facing an ageing population and that local government is being asked to increase its services to the elderly only highlights the importance of the Henry Tax Review on local government. The article also examines the Henry Tax Review approach to the housing affordability problem and role that local government plays in making housing affordable. A number of recommendations are made in light of the Henry Tax Review and these may assist local government in securing sufficient revenue in the future in order to continue to provide its vast range of services to the Australian community.

Item Details

Item Type:Refereed Article
Keywords:Taxation implications for local government
Research Division:Law and Legal Studies
Research Group:Commercial law
Research Field:Taxation law
Objective Division:Law, Politics and Community Services
Objective Group:Community services
Objective Field:Ability and disability
UTAS Author:McLaren, J (Dr John McLaren)
ID Code:128598
Year Published:2012
Deposited By:TSBE
Deposited On:2018-10-01
Last Modified:2018-11-29

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