Governments raise tax revenues so that they can meet the needs of the people they represent. Fair and equal taxation makes sure that tax laws do not discriminate against people who live traditional lives, subsistence farmers, rural business owners, women, or the poor

The document provides a gender analysis of the Australian Treasurer's 2006/2007 budgetary changes by examining the gender impacts of newly introduced tax concessions. It identifies the groups most able to take advantage of these as being income and flexible-asset rich Australians (which include relatively few women).The paper concludes by identifying the elements of a budgetary approach that would contribute to a more female- friendly retirement incomes policy.