He said another source of complexity in the budget was the pursuit of earnings made by the one million Australians who work overseas at some stage during the year.
As a result of tax simplification introduced under the Hawke government in 1986, people who work for more than 91 days overseas have been exempt from Australian tax on that income.
Now they will have to establish that they have abandoned their Australian residence to claim exemption.
The Government expects this measure will raise more than $200 million a year.