Revenue, Small Business and Housing Group is the primary policy adviser to government on all Commonwealth taxation policy. Our functions cover the spectrum from theory to policy development, through law design, to revenue costings and forecasting. We also have an interest in the national tax base including State taxes and how they interact with Commonwealth taxes. The power to tax is at the heart of the Federal Government’s responsibilities. Tax policy settings fund government activities, have a powerful effect on the performance of the economy and give expression to community norms on fairness. Our tax policy work covers all policy matters, from individuals, small and large businesses to the largest of multinationals; the indirect tax system — the Goods and Services Tax, the excise system which includes tobacco, alcohol and petroleum excise; interactions between our tax system and other jurisdictions’ including through Australia’s network of tax treaties, and international engagement on tax policy matters both bilaterally and through representing Australia at various international fora, such as the OECD.


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