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Re-Writing the Tax Act

Published online by Cambridge University Press:  24 January 2025

Brian Nolan  and
Tom Reid
Brian Nolan
Affiliation:
Tax Law Improvement Project, and Second Parliamentary Counsel, respectively
Tom Reid
Affiliation:
Tax Law Improvement Project, and Second Parliamentary Counsel, respectively
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Extract

There is agreement that the tax law is very complex and needs improvement. At that level of generality it is not easy to attract an argument. However once one cuts below that layer of broad agreement there has not been the same level of understanding or concord on what can be done to put things right.It is good to see positive signs that these issues deserve serious public debate so that we can reach common ground on what is achievable by the Tax Law Improvement Project.

Type
Research Article
Information
Federal Law Review , Volume 22 , Issue 3 , September 1994 , pp. 448 - 460
Copyright
Copyright © 1994 The Australian National University

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References

1 Report No 326, An Assessment of Tax (1993).

2 Treasurer, Press Release No 172,17 December 1993.

3 Part IIIA of ITAA.

4 Fringe Benefits Tax Assessment Act 1986 (Cth).

5 Subdivision F of Division 3 of Part III of ITAA.

6 Part IIIAA of ITAA.

7 Division 18 of Part III of ITAA.

8 Part X of ITAA.

9 Part XI of ITAA.

10 Part VA of ITAA.

11 Division 16F of Part III of ITAA.

12 See, for example, Subdivision AA of Division 2 of Part III of ITAA.

13 Subdivision CA of Division 3 of Part III of ITAA.

14 Division 3A of Part III of ITAA.

15 Division 9A of Part III of ITAA.

16 Part VIIA of the ITAA.

17 Division 3B of Part III of the ITAA.

18 Division 16K of Part III of ITAA.

19 See below at 456 and following.

20 See v Mullens FCT (1976) 76 ATC 4288, v FCT Slutzkin (1977) 77 ATC 4076 and v FCT Cridland (1977) 77 ATC 4538.

21 Australian, 16 March 1994 at 1.

22 (1993) 93 ATC 4104 (Federal Court).

23 FCT v Peabody (1994) 94 ATC 4663 (High Court).

24 Tom Reid, the senior drafter on the Project Team, certainly admits that for the first five years or so of his own drafting career he judged his own and others' work solely by standards of excellence developed over the years in the Office of Parliamentary Counsel, without much regard to the needs of those who must comply with the law.

25 The Tax Law Improvement (Substantiation) Bill 1994 was introduced into the House of Representatives on 8 December 1994.