Research Australia has responded to the National Tax Review Discussion Paper. Research Australia’s members are drawn from across the not for profit, government and corporate sectors. As a consequence Research Australia’s submission necessarily addresses a number of different aspects of the tax system but a common theme is the role that the tax system can play in promoting Australian health and medical research and improving the health and wellbeing of Australians. Research Australia recommends incentives to support investment in small, innovative research intensive companies, the continuation of the tax deduction for self education expenses, continuing concessions for not for profit organisations and charities, and reform of alcohol taxes to improve their effectiveness in reducing alcohol related harm.