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• The final report contains 28 recommendations
• The review considered whether the legislative framework for the Tax Practitioners Board delivers on its policy objectives to ensure that tax agent services are provided to the public in accordance with appropriate standards of professional and ethical conduct.

Australia and Israel signed a new tax treaty.33

• This document certifies the small business campaign from the Department of Jobs and Small Business as compliant.

Australians are continuing to live longer and almost all will reach retirement, with age at retirement increasing over time.

Using averages for retirement age understates the complexity of retirement and the relevance of institutionally specified ages such as preservation age and age pension eligibility age.

Business Tax Working Group (Working Group):

• was established following the Tax Forum in October 2011
• outlined the Working Group’s view that a lower company tax rate would  lead to greater investment in Australia
• outlined a set of principles for business tax reform.

• Considered how Treasury could continue to deliver on its mission over the short- to medium-term
• Assessed Treasury’s strategic capability in 2 ways: by scanning the external environment it is likely to face, and by evaluating its current performance.
• Feedback was received from staff, ministers and their offices, and public, private and community sector stakeholders.

In a joint press statement on 27 June 2002, the Treasurer and the Parliamentary Secretary to the Treasurer announced a process for achieving further improvement in audit regulation and the wider corporate disclosure framework as the next phase in the Government’s Corporate Law Economic Reform Program (CLERP).

This submission is divided into four chapters:

• discussion of the key determinants of retirement living standards and issues around their measurement
• main features of the policy and institutional context in which the retirement income system functions
• results of quantitative modelling of the adequacy of retirement incomes
• research undertaken by the Treasury highlighting the concessionality of the taxation arrangements applying to superannuation in Australia