Retailers need a tax system that supports a balance of economic and social principles. Australia’s competitiveness should be assisted, not harmed, by the tax system.


Tax revenue should be adequate to meet all elected governments reasonable expenditure needs, consistent with the exercise of fiscal responsibility. The tax system should be such that all taxpayers feel confident and satisfied in complying with it.


Support for a root and branch review of the tax system to include the GST with a view to abolish inefficient taxes along with reducing the overall tax burden to business and the productive economy.


A sustainable tax structure will only be achieved through an integrated package of reform across all significant Commonwealth and State tax bases in the form of a balanced package covering consumption, income, assets and offshoring through low tax rates.

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