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The Australian workrelated expenses regime: fit for purpose or ripe for reform?

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Published on 01 Oct 22 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This article considers policy options for the revision or reform of the work-related expense (WRE) regime for individual taxpayers in Australia. At present, due to the significant overclaiming and potential underclaiming of WREs that is occurring, the regime does not appear to be achieving an equitable outcome for individuals. Instead, individuals receive a random benefit depending on the difference between their legitimate entitlement under the legislation and their actual WRE claim. While the incorrect amounts claimed by individual taxpayers are relatively small, as a whole, the WRE regime has a large impact on the individuals (not-inbusiness) income tax gap.

Author profiles

Jes Detterer
- Current at
Prof Christopher Evans
Chris is a Professor, School of Taxation & Business Law, UNSW Sydney, Extraordinary Professor, Department of Taxation, University of Pretoria, and International Research Fellow, Centre for Business Taxation, University of Oxford. - Current at 27 October 2020
Click here to expand/collapse more articles by Chris EVANS.
Tania Sourdin

 

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