The Premier has requested that the Independent Pricing and Regulatory Tribunal (IPART) undertake a review of state taxation in New South Wales. IPART is to provide a draft report to Government by 14 March 2008 and a final report by 31 May 2008. The review will look at ways to improve the efficiency, equity, competitiveness, simplicity and transparency of NSW taxes. This Issues Paper has been prepared to help stakeholders provide meaningful input to the review. Submissions on the Issues Paper must be received by close of business on 23 November 2007.