The Board of Taxation
The Board of Taxation is a non-statutory advisory body charged with contributing a business and broader community perspective to improving the design of taxation laws and their operation.
Statutory review of Australia’s thin capitalisation reforms
The Board of Taxation is reviewing the 2024 thin capitalisation changes. The review will check whether the changes follow the Government’s policy intent.
Red Tape Reduction Review
The government is interested in ways to reduce red tape in the tax system. Reducing red tape will help ease the compliance burden on businesses. It will also make our economy more productive.
Review of the Tax Treatment of Digital Assets and Transactions in Australia
A review into the appropriate policy framework for the taxation of digital assets and transactions in Australia.
Review of GST on low value imported goods
Assessing the effectiveness of the low value imported goods regime to efficiently collect goods and services tax.
R&DTI – Review of the dual-agency administration model
Evaluating of the dual agency administration model for the Research and Development Tax Incentive.
Review of CGT Roll-overs
Identifying and evaluating opportunities to rationalise the existing capital gains tax roll-over rules.
Sounding Board +
In the spirit of reconciliation, the Board of Taxation acknowledges the Traditional Custodians of country throughout Australia and their connections to land, sea and community. We pay our respect to their Elders past and present and extend that respect to all Aboriginal and Torres Strait Islander peoples.