"Scope of this report. As requested by the Ministry, we have conducted research in relation to: The levels of subsidisation provided to private and public transport users in NSW; Whether a bias exists within the Australian Federal tax system (“the tax system”) which favours private over public transport; The likely impact that such a bias may have on commuters’ decisions to use private or public transport in respect of home to work travel in the Greater Sydney Region; Incentives that could be provided through the tax system (“tax incentives”) to encourage public transport use; The likely impact that these tax incentives may have on commuters’ decisions to use private or public transport; Issues associated with the implementation of these tax incentives; The experience of other countries who have sought to introduce similar incentives"--Introduction.
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