Final report on corporate tax reform released by Productivity Commission

The final recommendations are largely consistent with the Productivity Commission’s interim report, including that Australia shift to a hybrid corporate tax system, as outlined by Alia Lum, Julian Humphrey and Amanda Maguire.

The Productivity Commission (PC), on 19 December 2025, released its final reports for the five pillars of productivity, including the report relating to corporate tax reform. For background, the PC was asked by the Australian Government to conduct an inquiry into 'Creating a more dynamic and resilient economy'. A key part of the PC's inquiry was focused on corporate tax reform to spur business investment. The PC's interim report was released in July, with many stakeholders, including KPMG,...

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Authors: Alia Lum, Julian Humphrey,

Published Date: 23 January 2026