This book presents a critical review of the status of tax systems in Asia and the Pacific in the era of the digital economy.

This chapter presents an in-depth exploratory case study of the “digital journeys” of Australia and New Zealand to explore how digitalization is shaping revenue administrations. The study applies a tax policy lens and largely positivist approach, with some normative suggestions. While there is no specific theoretical framework, the study observes how institutional factors influence the ability of the state to create productive political relationships with key groups. The digital journeys of both administrations over the last 3 decades include some common features and challenges. The question “Have they done enough, fast enough, to be ready for the challenges of the 21st century digital economy?” is explored by charting the development of digital services in the two countries, the role of smart data exploitation, the emergence of new policies and powers, and both administrations’ readiness to support their governments in responding to the coronavirus disease pandemic. Finally, the “new normal” for these administrations is discussed and some recommendations offered.