Australian unions welcome the government’s stated aim of facilitating a ‘national conversation’ about our tax system and how it may be reformed.

Unions have long campaigned for a tax system that actively helps to create a more prosperous and equal society in which all Australians have access to the quantity and quality of public services they need.

Too many aspects of our present tax system act in ways that make achieving such a society more difficult than it should be.

This submission focuses on three themes relevant to tax reform that we do not believe receive sufficient and evidence-based consideration in the Tax White Paper. They are:

• The principles of  equity, efficiency and simplicity that should guide tax reform;
• The status of Australia as a relatively low tax country;
• The complex relationship between tax and investment.