Original article by Laura Tingle
The Australian Financial Review – Page: 1 & 10 : 30-Mar-15

The Australian Government’s tax discussion paper has put broad-based tax reform on the agenda if it wins a second term in office. Options examined in the discussion paper include the indexation of income tax thresholds to counter so-called "bracket creep", a zero tax rate for small businesses, an increase in the capital gains tax and changes to the good and services tax. Treasurer Joe Hockey argues that the nation is too reliant on income tax as a source of government revenue

CORPORATES
AUSTRALIA. DEPT OF THE TREASURY