Tax law and policy for indigenous economic development in Australia

This chapter discusses tax law and policy for indigenous economic development in Australia, with a particular focus on business taxation. Indigenous communities, organizations and individuals are increasingly engaging in business or commercial activity in the mainstream Australian economy. Taxation has little relevance for individuals and communities with no economic engagement in the market, although the presence of government may be very significant in other ways in those communities. However, as business activity in indigenous communities and on indigenous land increases and levels of income rise in some of these communities, taxation law becomes significant.