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. The Group also has responsible for providing advice on housing-related issues, including housing supply and affordability, social and affordable housing, and homelessness. We are responsible for program implementation and management, including the HomeBuilder scheme. The Housing Branch also has responsible for the legislative framework and governance of the National Housing Finance and Investment Corporation, and works closely with the state and territory Governments in relation to intergovernmental agreements on housing and homelessness. We also provide advice on small and family business policies through the Small and Family Business Branch, including franchising matters, access to justice and alternate dispute resolution, digital capability, small business mental health and financial counselling policies, and policies related to the Australian Small Business and Family Enterprise Ombudsman. The Branch is also responsible for the Payment Times Reporting Scheme, including regulatory oversight (compliance and enforcement of the scheme).