An important function of maintaining the tax system is to be vigilant against attempts to defeat the tax rules. We must continually work to uphold the integrity of the tax system so that everyone pays their fair share and they're not left carrying the burden or the share of others. Current tax laws allow tax authorities to transfer the benefit of their tax-exempt status to their taxable council-controlled organisations. This means that local authorities—or some of them; most of them haven't been doing that, but some of them started—are able to shelter their controlled organisations from tax The integrity of the tax system is jeopardised if local authorities can, effectively, extract profits from the council-controlled organisations tax free. This also provides certain council-controlled organisations using this mechanism with an unfair competitive advantage against private sector competitors. The bill therefore improves the integrity of local government taxation.