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Internet and Electronic Cash

Office of Regulation Review submission

This submissionto the Australian Taxation Office (ATO) Internet and Electronic Cash Project was released on 15 October 1996.

The submission focuses on three matters, the importance of developing an optimal regulatory environment for electronic commerce, the use by Commonwealth government agencies of a Regulation Impact Statement (RIS) when justifying and reviewing regulations that impact on business, and analysis of the potential impact of new or amended tax regulations on taxpayer compliance costs.

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Contents

1   Optimal regulation review and reform of electronic commerce

2   The importance of using Regulation Impact Statements (RISs)

3   Tax compliance costs

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