Building an integrated tax design capability
How do you build a really great tax system?
Well, first you have to design it.
The Review of Business Taxation (1999) made design the focus of its first recommendation. It called for an integrated tax design process across the three agencies responsible for tax policy, tax law and tax administration. It also called for a more open process of consultation and co-design with the community.
For three years, InfoCLEAR worked with other consultants and a dedicated project team within the ATO to help establish an integrated tax design capability. Early achievements, nominated by Second Commissioner Alan Preston, included:
In particular, Rob helped the project team to develop and publish The Guide. This pioneering document articulated the vision for integrated tax design and its key principles. It also set out for the first time the process framework for tax design and the roles of the respective agencies in the process.