See, Jonathan --- "Foreword" [2000] UNSWLawJl 32; (2000) 23(2) UNSW Law Journal 235

FORUM
LEGAL PERSPECTIVES ON THE STATE OF THE AUSTRALIAN TAX SYSTEM

JONATHAN SEE^[*]

FOREWORD

The object of Forum is to encourage thoughtful and intelligent debate on issues relevant to the law. Vigorous argument and analysis of current affairs is often impossible in the general media, and it is hoped that the provision of a separate arena, such as Forum, devoted to discussion of legal matters by the legal community, will promote better awareness and understanding of such issues within academic, professional, judicial and other circles.

The rate and scale of change of the Australian tax system is unprecedented in this country, and perhaps one of the most full-scale tax reform initiatives ever attempted by a modern industrialised nation-state. Not since the Carter Commission in 1966 has there been such a wide-ranging review of taxation concepts. From the inception of the Goods and Services Tax, to the comprehensive reform of business taxation, the Federal Government’s A New Tax System and A Tax System Redesigned are aptly titled. To the extent that the Government has delivered on their promise to contemporise the Australian tax system, so too can it be said that certain aspects of the process of tax reform and certain elements of the numerous legislative changes have raised contentious debate. With this political and legal context in mind, this Forum on the state of the Australian tax system presents a variety of legal perspectives on a diverse range of issues within the expanding discourse of tax law and tax reform. Although a comprehensive review of the Australian tax system at this stage of the reform process is largely impossible, the articles included in this Forum gives the uninitiated a glimpse as to the depth and scale of the current tax reform and enables the legal and tax professional to critically assess both recent and anticipated changes to the Australian tax system.

I am grateful to Professor Philip Burgess and Professor Rick Krever for their advice in this project’s inception. I would also like to thank the members of the Editorial Board for their enthusiasm and support.

Forum epitomises the goal of this Journal to be topical, incisive and useful. I sincerely hope that this edition of Forum succeeds in each of these respects and that the reader enjoys the debate and discussion it contains.

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[*] Editor, General Issue 23(2) and Forum.