Abstract
The Australian taxation system has been designed and implemented to ensure that as many people as possible pay their fair share of taxes. However, this Trends and Issues argues that the taxation rules have become so complicated, that despite the best efforts of the Australian Taxation Office to explain the system, many are obliged to turn to expert advice because they are unable to comprehend the extent of their tax obligations and entitlements. The author suggests that simplification of our tax laws would result in a more efficient and equitable revenue collection system.