| 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.

Carousel - Budget 2020 – A statement by the Chair, Rosheen Garnon

Budget 2020-21 – A statement by the Chair

Reflecting on the Board’s role in advising the Government on how to improve the design and operation of tax laws.

Review of Granny Flat Arrangements

On 5 October 2020, the Australian Government announced a CGT exemption where a formal, written granny flat arrangement is put in place. Read more about it here.

Review of CGT Roll-overs

The Board is seeking input on its second consultation paper, outlining a proposal for rationalising key business restructure roll-overs. Submissions are due on 5 February 2021.

Corporate Tax Residency Review

A review of the operation of Australia’s corporate tax residency rules

Carousel - Tax transparency code register

Corporate Tax Transparency Code and Register

See Consultation Paper on proposed amendments to the Code, list of current signatories and how to sign up

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