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Authors

John Tretola

Abstract

This article explains why the Simplified Tax System came about. It considers the work of the Ralph Committee leading to the introduction of the Simplified Tax System. It then explains how the Simplified Tax System currently operates and includes a discussion of the recent amendments. It asks two main questions - has the Simplified Tax System (STS) simplified tax at all for Australian taxpayers, and if there are any worthwhile aspects about the Simplified Tax System, should it be extended any further?

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