Reform of Personal Income and Consumption Taxes in Australia：2000－2005

The past five years have seen the introduction of major tax reforms in Australia. A 10% GST has been introduced as have changes to the administration of excise duties. The Personal Income Tax base and rates have also been significantly reformed as has its administration and interaction with the social welfare system. Taxes imposed at the State level of government have also been reformed with States repealing a number of taxes in return for a share of the revenue from the Central Government’s GST. In the future, pressure is likely to grow for further personal income tax reforms and for the repeal of a number of State taxes, possibly funded with an increase in the rate of GST.