The State Tax Review describes some of the contextual issues that are driving change of the State tax system; summarises the history and limitations on state taxation created by Commonwealth-State relations and the High Court’s interpretation of Australia’s Constitution; provides guiding principles that will be used by the Panel to assess the current State tax system and to consider any proposed changes; summarises the current State taxation system; provides a snapshot of the recommendations of the Australia’s Future Tax System Review with regards to state taxes; and proposes consultation questions to guide those making submissions to the Review.