Recommendation 13 is as usual a croc - any costs incurred by running a business have the right to be deductions if the gov't wants to tax the earnings of the business. If you want to do something meaningful then lets reform the WHOLE tax system to a flat income based tax or consumption tax and throw out ALL deductions and other taxes.
Gotta love the recommendations about stamp duty considering that it should have gone when the GST was introduced.
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