Since 2012, the Australian Capital Territory (ACT) Government has been undertaking a 20-year program to modernise the Territory’s taxation system. The reform is to broaden the tax base by moving towards replacing inefficient taxes, such as stamp duty and insurance duty, with a broad-based land tax through the general rates system.

In 2019, the ACT Government commissioned an analysis of the tax reform program to assess progress across its first seven years. The analysis was overseen by a Tax Reform Advisory Group comprised of the Deputy Under Treasurer Mr Stephen Miners, and three independent external advisors: Professor Robert Breunig, Dr Richard Denniss and Professor Robert Tanton. This Advisory Group oversaw the detailed analysis of the impact and outcomes of the program on:

  • revenue neutrality, examined by Treasury;
  • the ACT economy, examined by the Centre of Policy Studies (COPS) at Victoria University;
  • households across the distribution, examined by the National Centre for Social and Economic Modelling (NATSEM) at the University of Canberra;
  • residential property prices and turnover, examined by both the COPS and the Tax and Transfer Policy Institute (TTPI) at the Australia National University;
  • the rental market, examined by the TTPI; and
  • progressivity and equity, examined by NATSEM.

Findings of the analysis is now released. The reports are available on the ACT Treasury website.

Download the reports

Analysis of the Impacts and Outcomes of the ACT Tax Reform, by the Tax and Transfer Policy Institute (TTPI), Australian National University, and the National Centre for Social and Economic Modelling (NATSEM), University of Canberra.

The economic and efficiency impacts of altering elements of the ACT’s tax mix, by the Centre of Policy Studies, Victoria University

Revenue Forgone from Payroll Tax, by ACT Chief Minister, Treasury and Economic Development Directorate

Revenue Neutrality of Tax Reform, by ACT Chief Minister, Treasury and Economic Development Directorate

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