The priority reform directions for the tax and transfer system are that an important foundation to ensure sufficient resourcing of our health industry is an Australia tax and tax transfer system that adequately and appropirate funds the health system now and in the future. The tax system should ensure equity, simplicity and efficiency. The AHHA believes the process of Reform of Australia's Future Tax Sysdney, and the October 2011 Tax Forum are key opportunities to review the system and to introduce change.