Submission No. 233 Back to full list of submissions
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The Secretary

Review of Business Taxation

Department of the Treasury

Parkes Place


16 April 1999

"Australian Wage & Salary Earners

Overtaxed and Overpriced"

Dear Secretary,

Please accept my submission entitled "Australian Wage & Salary Earners Overtaxed and Overpriced" dated 16 April 1999 for the consideration of the Review of Business Taxation.

The following electronic copies of my submission is enclosed except for hard copy attachments:

  1. RBT9901.DOC "Australian Wage & Salary Earners Overtaxed and Overpriced";
  2. RBT9902.DOC This letter;
  3. IC9701a1.DOC Annex B "Automotive Industry Overpricing Submission No. 97";
  4. IC9701-p.PPT Annex C "Automotive Industry Overpricing Presentation"; and
  5. IC9702a2.DOC Annex D "Automotive Industry Overpricing Benchmarking Supplement"

As you will see from my attachments, a number of strategic themes stand out:

    1. Wage and salary earners must be treated with equality in your review of business taxation. Not only are they just employees but they are both investors and customers of business. Wage and salary earners require full transparency of all direct, indirect and user pays charged levied by all tiers of government;
    2. The Australian domestic economy is overpriced and this has led to a real economy that is significantly underdone for the majority of the population and unnecessary unemployment. The cause and effects of this overpricing needs to be fully understood before tax reform is implemented as the current proposals are not aimed at significantly reducing prices; and
    3. The proposed GST is a significant competitive advantage to big business compared to SMEs and disadvantages the domestic economy as it has been designed to subside exporters and overseas markets.

If I can be of any further assistance to the committee, please let me know.

Yours faithfully,


John E. Caldecott

PO Box 190,


Home Phone/Fax: 08 8353 4225




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