Royal Commission on Taxation
Royal Commission on taxation · Royal Commission on taxation (1932–1934) · Taxation Commission
6 October 1932 – 28 November 1934
Royal commission chaired by Sir David Ferguson that reviewed Commonwealth and state income taxation during the Depression and made four reports between 1933 and 1934.
How it came into existence
Appointed by the Lyons government in 1932 to inquire into Commonwealth and state taxation, particularly income taxation. The chairman was Sir David Ferguson, a former judge of the Supreme Court of New South Wales, who served without fee; E. V. Nixon, a Melbourne chartered accountant, was a member. The Letters Patent are dated 6 October 1932.
Changes during its life
- 23 November 1933First report, covering part of the field, received by the government.
- 28 November 1934Second, third and fourth (final) reports tabled.
How it ended
The first report was received in November 1933, and the second, third and fourth (final) reports were laid before the House of Representatives on 28 November 1934. According to the Australian Dictionary of Biography its findings were largely accepted by all Australian governments. The Parliamentary Handbook gives 28 November 1934 as the date the final report was presented.
Main functions
- Review of Commonwealth and state income tax law
- Simplification and uniformity of taxation
- Administration of taxation
Where it sits
Last in the portfolio of Department of the Treasury.
Lineage
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Sources
Government records and websites
Some dates or links for this organisation are not fully confirmed. Corrections are welcome.