China Australia Data Tax

What happens when data — the raw material of the digital age — becomes valuable enough to tax?How can governments claim a share of a resource that is invisible, borderless, and constantly multiplying? In China, this debate has moved rapidly from theory to policy. In Australia, it’s emerging through privacy law, corporate reporting, and digital services taxes.
Our source today is a 2025 article by Han Meiling from the North China University of Science and Technology, titled “Analysis of Legal Issues Concerning Data Taxation.” It asks three crucial questions: Is it legitimate to tax data? Is it feasible to tax data? And if so, what legal pathways can make data taxation fair and enforceable?

Time Codes
00:00 - Tax Data
00:32 - INTRODUCTION
02:29 - SECTION 1 — BACKGROUND AND CONTEXT
06:24 - SECTION 2 — CORE LEGAL ANALYSIS - 1. The Legitimacy of Taxing Data
10:04 - 2. The Feasibility of Taxing Data
15:12 - SECTION 3 — COMPARATIVE PERSPECTIVE: AUSTRALIA AND GLOBAL CONTEXT
17:49 - SECTION 4 — KEY TERMS AND REFLECTION
19:32 - Reflection questions:
20:13 - CONCLUSION

#tax #taxation #datataxation
#ChinaTax #AustraliaTax #ATO #DataTax