Cash Flow Tax

Written by Claude Haiku 4.5 from the extracted text on 28 Feb 2026. It can miss or misread redacted and scanned pages. Check the source before relying on it.

Treasury documents from September 2023 and September 2025 discuss the Productivity Commission's tax reform recommendations, including a proposed net cashflow tax on companies earning over $1 billion. A September 2023 email from the Productivity Commission indicates their belief that tax reform proposals in an interim pillar 1 report would increase investment and capital deepening. Two subsequent Treasury briefing documents—a meeting brief for the Treasurer dated 3 September 2025 and a ministerial submission—outline the PC's interim recommendations focusing on corporate tax reform to spur investment, including lowering Australia's headline corporate tax rate. The documents note the cashflow tax would create an increased tax burden for large companies, though specific revenue impacts are redacted. Treasury advised the Government would consider the PC's recommendations once final reports were delivered, alongside outcomes from the Economic Reform Roundtable.