Making the tax system comply with s.82 of the Constitution
A submission to the Treasury review on Australia's Future Tax System, by Gavin R. Putland.
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If we must have personal income tax, responsibility for withholding PAYE tax should be shifted from employers to financial institutions...
If we must have a GST, it should be simplified so as to eliminate the need for tax invoices...
These reforms would create jobs and boost production by greatly reducing compliance costs, especially for employers and for traders whose turnover is small enough to qualify for input-taxed status (but who currently may be forced to become GST collectors because their customers want input credits), and would end the iniquitous arrangement whereby sole traders, small proprietors and charitable organizations are required to work as unpaid tax collectors.
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Read the full text. See also “Whether Section 82 of the Australian Constitution means what it says” and “A better way to collect tax”.
[Last modified December 26, 2012.]