The composition of Commonwealth tax receipts shifts over time as a result of changes in policy and the economic environment, as well as changes in the behaviour of individuals, companies, and other entities. This report examines the broad trends within the Commonwealth tax system since 2001–02 and the risks they present. An awareness of these risks allows policy makers to work to ensure the sustainability of the tax system over the medium term.
(800 KB) (812 KB) Data: (54 KB)
Date issued: 18 July 2018
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House of Representatives