Submission by CPA Australia to the Federal Government's Board of Taxation in relation to its current review of small business tax compliance costs.

The submission covers a range of issues in this area which are of concern to members including:

• tax law complexity
• self-assessment
• enhancing ATO advice services
• simplified tax system
• personal services income rules
• indexation of thresholds
• tax / welfare interaction
• operation of the PAYG system

The submission should be read in conjunction with CPA Australia's recent submissions to the Regulation Taskforce and the Joint Committee on Public Accounts and Audit (JCPAA), as there is a significant overlap between the inquiries' terms of reference and subsequent submissions and recommendations.