Evaluate the Australian income tax system in terms of two criteria, choosing from fairness, simplicity and efficiency. Then suggest one reform that might improve the effectiveness of the Australian income tax system based on your chosen criteria. In doing so you should consider the likely consequences of this reform. Note: In your answer you may refer to and discuss reforms currently being debated (e.g. flattening tax rates, cutting company or personal tax rates). You should confine your evaluation and suggested reform to the Australian income tax system (i.e. you may include capital gains but not GST or state taxes).

thanks in advance:)