Tax reform is immensely important for Australia's future.
Its aim should be to strengthen our economy and ensure that our community has the services and infrastructure it needs. COTA would not wish to see the tax reform process used by political parties to favour particular constituencies. This is more likely to result in social divisions and thwart the tax reform process. A reformed tax system would need to meet the classic requirements of equity, efficiency and simplicity. No older person in the low to middle income groups should be worse off under any proposal.