The Australian work-related expenses regime: fit for purpose or ripe for reform?

Title: The Australian work-related expenses regime: fit for purpose or ripe for reform?
Creator: Detterer, Jes; Evans, Chris; Sourdin, Tania
Relation: Australian Tax Forum: a journal of taxation policy, law and reform Vol. 37, Issue 3, p. 407-454
Relation: https://www.taxinstitute.com.au/resources/journals/australian-tax-forum/2022/the-australian-workrelated-expenses-regime-fit-for-purpose-or-ripe-for-reform
Publisher: Taxation Institute of Australia
Resource Type: journal article
Date: 2022
Description: This article considers policy options for the revision or reform of the work-related expense (WRE) regime for individual taxpayers in Australia. At present, due to the significant overclaiming and potential underclaiming of WREs that is occurring, the regime does not appear to be achieving an equitable outcome for individuals. Instead, individuals receive a random benefit depending on the difference between their legitimate entitlement under the legislation and their actual WRE claim. While the incorrect amounts claimed by individual taxpayers are relatively small, as a whole, the WRE regime has a large impact on the individuals (not-inbusiness) income tax gap.
Subject: income tax; reforms; cost; taxpayer compliance; Australia
Identifier: http://hdl.handle.net/1959.13/1493684
Identifier: uon:53618
Identifier: ISSN:0812-695X
Language: eng
Reviewed

		Thumbnail	File	Description	Size	Format