Going through the Commission on Taxation report now and I’ll post some thoughts here.

Child Benefit v Maternity Benefit

First up, surprised to see the commission recommend some form of taxation of child benefit, but declare that Maternity Benefit should not be taxable.  Why is this?  Why are they given distinct treatments?

I’d appreciate your views as to why one should be taxed and not the other as that genuinely confuses me.  To my mind, it would seem that the commission has taken the view that its fine to get pregnant, just don’t have any children.