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Small Business rural taxpayers and their agents: has tax reform affected their relationship?

Savage, Marianne


Prior to the introduction of the Goods and Services Tax in Australia most small business taxpayers had little if any direct contact with the Australian Taxation Office, preferring instead to employ the services of tax agents to represent them in taxation matters. With the commencement of the recent tax reform program, the Tax Office departed from its usual practice of communicating through tax agents, targeting an educational campaign directly at taxpayers. For the Tax Office, this direct...[Show more]

CollectionsANU Research Publications
Date published: 2004
Type: Working/Technical Paper


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