Submission to Standing Committee on Tax and Revenue on Inquiry into the Tax Expenditures Statement (TES)

Author/s (editor/s):

Smith, Julie P

Publication year:

2015

Publication type:

Submission

This submission offers the following comments on the Tax Expenditures Statement (TES), encompassing recommendations by the ANAO reports of May 2008 and May 2013, the JCPA in its report of June 2009, and the AFTS Review of December 2009 regarding integration into the budget process, systematic review and evaluation of tax expenditures on an ongoing basis, and improvements to the tax expenditure estimates over time.

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