ABSTRACT
The reform of Australia’s tax system requires more than a root and branch review of individual taxes, but an inter-government approach of coordination and sharing tax bases through more innovative tax design. Such coordination will improve the effort from recurrent land tax while harmonising the processes and administration costs by collecting land tax at the local government level. The last chapter highlighted the broadening of options for the taxation of land on more than one basis of value and provided options for local governments to choose the basis of value on which they assess the tax, as noted in the states of Victoria and South Australia. The use of dual bases of value was also observed internationally in New Zealand, Denmark and the United Kingdom.
