At the Extremes of a "Good Tax Policy Process": A Case Study Contrasting the Role Accorded to Consultation in Tax Policy Development in Australia and New Zealand

Abstract

The tax policy and implementation processes adopted in Australia are reviewed and critically assessed with specific reference to the development of a new tax legislative drafting approach: Coherent Principle Drafting, a concept that is both explained and critiqued. The Australian position is compared and contrasted with that operating in New Zealand under the Generic Tax Policy Process. From that comparison, further critical insights into the efficiency of the developing Australian tax policy processes and infrastructure, the established New Zealand Generic Tax Policy Process, and the operation of a consultative tax policy development and implementation systems more generally, are drawn.