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Law Council of Australia


The digital economy and Australia’s corporate tax system

The submission to the Treasury in response to the Discussion Paper “The digital economy and Australia’s corporate tax system” was prepared by the Taxation Committee of the Business Law Section. 

The Taxation Committee recognise that the Discussion Paper addresses two different issues which are the subject of international tax policy developments globally, in which Australia is participating. The first is Australia’s overall position in relation to the commercial developments in the digitalisation of business described in the paper (the main body), and the second is the need for and possible design of any “interim measure” (in Appendix A). As follows we provide our observations in relation to both, by reference to the questions asked.

You can read the full submission below.


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