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Taxation and Financial Policy Impacts on Urban Settlement

Industry Commission inquiry report

The Industry Commission inquiry report, Taxation and Financial Policy Impacts on Urban Settlement, was signed on 7 April 1993, and subsequently released by the Commonwealth Government in two volumes.

The report contains the findings of the Industry Commission public inquiry, in response to a request from the Commonwealth Government, to identify and assess the impacts of those taxation and financial policies of State, Territory and local governments and of the Commonwealth Government, which directly or indirectly reduce the efficiency of land use in urban areas, including use for housing.

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Contents

Preliminaries
Cover, Copyright, Signing Page, Acknowledgements, Contents, Abbreviations, Terms of Reference, Overview, Summary of Key Findings and Recommendations, Introduction

PART A Australia's Pattern of Urban Settlement
A1 Early history
A2 Australia - an urban society
A3 Australian urban living - myths and realities
A4 Government objectives

PART B Urban Infrastructure Financing and Charging
B1 The role of urban infrastructure
B2 Costs
B3 Efficient charging
B4 Charging in practice
B5 Impacts of charging reforms
B6 Institutional reforms

PART C Taxation and Other Government Financing Issues
C1 Taxes and concessions on housing and land
C2 Stamp duty
C3 Taxation and investment in infrastructure
C4 Fiscal equalisation and the Grants Commissions
C5 Local government rates

PART D Institutional and Planning Constraints
D1 The land development process in outline
D2 Government land banking and public sector land development
D3 Development approvals and standards
D4 The housing construction industry

VOLUME 2 - APPENDICES

A Conduct of the inquiry

B An analysis of dwelling choice in Melbourne and Sydney

C Land use impacts of infrastructure charges

D Assessment of water and sewerage charges

E State government planning framework

F Third party costs affecting urban settlement

G Definition of housing and locational choice survey zones

H Commonwealth-State financial arrangements

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