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    Balance of Power Politics and Tax Reform

    225957_152271_JATTA_2014_Vol9No1-4Hodgson.pdf (675.4Kb)
    Access Status
    Open access
    Authors
    Hodgson, Helen
    Date
    2014
    Type
    Journal Article
    
    Metadata
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    Citation
    Hodgson, H. 2014. Balance of Power Politics and Tax Reform. Journal of the Australasian Tax Teachers Association. 9 (1): pp. 79-102.
    Source Title
    Journal of the Australasian Tax Teachers Association
    Additional URLs
    https://www.business.unsw.edu.au/about/schools/taxation-business-law/australasian-tax-teachers-association/journal/
    ISSN
    1832-911X
    School
    Curtin Law School
    Remarks

    Copyright © 2014 Australasian Tax Teachers Association

    URI
    http://hdl.handle.net/20.500.11937/17107
    Collection
    • Curtin Research Publications
    Abstract

    Since 1978 it has been unusual for the Federal Government to have a majority in both houses of Parliament. Where the government does not have a majority in the Senate it must negotiate with the Opposition and minor parties to pass legislation. The issue is further complicated in relation to money bills as they are subject to specific constitutional requirements that limit the powers of the Senate to deal with such bills. The influence of the minor parties can be seen both in the process applied in dealing with money bills and in the policy outcomes of negotiations. This article* explores this influence through four case studies relating to tax legislation, and finishes by speculating on the passage of tax reform legislation through the Senate following the 2013 election.

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