Deductions for work-related expenses in Australia: an analysis of options for reform

Crawford School of Public Policy | Tax and Transfer Policy Institute
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Event details


Date & time

Friday 03 September 2021


ANU Online Zoom


Dr John Minas, University of Tasmania


Diane Paul
02 61259318

NOTE: This event will be via Zoom online only.

The audio recording and PowerPoint slides are available in the ‘downloads’ tab above.

This seminar focuses on the analysis of reform options for work related expense (WRE) deductions for individual taxpayers in Australia. We use an optimisation model to identify options for reform that reduce tax system complexity from an administrative and compliance perspective. The analysis sets out the estimated effects of various revenue-neutral reform options. This presentation is motivated by calls for reform to WRE deductions in Australia, which are often directed at reducing the complexity of the tax system. At present, a sizable number of individual taxpayers claim relatively small amounts of WRE deductions. A standard deduction has the potential to move Australia closer to a system in which some taxpayers may no longer be required to lodge a tax return, albeit at a cost to the revenue. This revenue cost can be entirely offset by implementing a cap on WRE deductions for taxpayers who continue to claim their actual deductions.

Dr John Minas is a Senior Lecturer in Taxation (Tasmanian School of Business and Economics, University of Tasmania) and an Adjunct Research Fellow in the Griffith Law Futures Centre. His research interests are taxation law and policy, and his book The Implications of Capital Gains Tax Rate Preferences was published by Oxford University Press in 2019. His most recent published journal articles include: ‘A comprehensive CGT for New Zealand: “political suicide” or tax policy saviour?’ and ‘Deductions for work-related expenses in Australia: an analysis of options for reform’, as well as the forthcoming article ‘Supporting the circular economy in Australia through taxation reform’.

Please register your attendance at the ‘downloads’ tab above.

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