Submission to Review of Australia's Tax System

The purpose of this submission is to identify the current challenges in the taxation framework that may impede Indigenous economic development within the native title context, through unnecessary complexity and ambiguity that have led to perverse choices and suboptimal outcomes. We make recommendations for an alternative framework designed to provide simplicity and clarity in this area and maximise the economic and social stimulus of native title and native title settlements. The submission includes a summary addressing the key issues, as well as materials produced over two years relating to the taxation of native title.