UnitingJustice Australia made a submission to the Treasury conversation about better tax, responding to “Re:think”, the Tax Discussion Paper. The Uniting Church believes that taxation is a profoundly moral matter. It is the primary means for ensuring the equitable distribution of wealth and the raising of public money, our ‘common wealth’, in order that we may ensure that the basic needs of people in society are met. We recommend that equity be the first priority for our tax system, that taxes be increased rather than decreased, and that significant measures to mitigate the harmful effects of climate change will ensure the survival and flourishing of future generations.