7.11 There may be circumstances where a person decides not to work as it is simply too complex to determine whether it would be more financially advantageous to work or not. Olderworkers noted that in a survey of jobseekers aged over 45 years, a large percentage considered the tax transfer system ‘extremely complex’. It stated that to encourage mature age workforce participation, the Australian Government should ‘develop a much less complex tax-transfer system’.
7.12 Reducing tax system complexity requires systemic and comprehensive reforms, and was a specific focus of the Tax Review. The Tax Review recommended 16 specific reforms to the personal income tax system.
7.13 Another way to address complexity in the tax system is through providing information to mature age persons. COTA stressed the value of ‘easy to understand, clear and concise information’, suggesting a free service to provide accurate information based on individual circumstances. Similarly, the Australian Chamber of Commerce and Industry (ACCI) suggested more ‘promotion of seminars and programs to mature aged [so they can] understand the range of tax benefits available’. Information about income tax—including income tax calculators—is contained on the Australian Securities and Investments Commission’s ‘Moneysmart’ website and the Australian Taxation Office website.
 In the Issues Paper, the ALRC asked whether the complexity of the tax-transfer system could be minimised to remove barriers to mature age workforce participation: Question 6. See discussion of system coherence in Ch 1.
 Olderworkers, Submission 22.
 The Treasury, Australia’s Future Tax System: Final Report (2010), pt 1, vii, Terms of Reference.
 Ibid, Recs 2–17.
 COTA, Submission 51.
 Australian Chamber of Commerce and Industry, Submission 44.
 ASIC, Moneysmart website <www.moneysmart.gov.au> at 30 August 2012; ATO website <www.ato.gov.au> at 11 April 2012.