The history of Australia's company tax rate
Australia's company tax rate has generally trended downwards since the 1980s. Where governments have increased the company tax rate it has been done to align it with the top personal rate or as part of a fiscal tightening. Significant cuts in the company tax rate have typically been accompanied by a broadening of the company tax base.
Figure 1: Company tax in Australia — the how and why of company tax rate changes (1980-2013)
Terms of reference
Principles for business tax reform