Appendix 1: Members and Charter of the Board of Taxation, Conflict of Interest Declaration


The members of the Board of Taxation are:


Mr Richard F.E. Warburton, AO

Deputy Chairman

Mr Chris Jordan, AO


Mr Brett Heading

Mr Keith James

Mr Eric Mayne

Mr Curt Rendall

Ms Jane Schwager

Ex officio members

Mr Michael Carmody, AO (Commissioner of Taxation)

Dr Ken Henry (Secretary to the Treasury)

Mr Peter Quiggin (First Parliamentary Counsel)


Members of the Board’s Secretariat who contributed to this report were Mr Bruce Paine (Secretary), Mr Mike Kooymans, Mr Vernon Joice and Ms Elaine Abery.



Recognising the Government’s responsibility for determining taxation policy and the statutory roles of the Commissioner of Taxation and the Inspector-General of Taxation, the Board’s mission is to contribute a business and broader community perspective to improving the design of taxation laws and their operation.


The Board of Taxation will consist of up to ten members.

Up to seven members of the Board will be appointed by the Treasurer, for a term of up to three years, on the basis of their personal capacity. It is expected that these members will be appointed from within the business and wider community having regard to their ability to contribute at the highest level to the development of the tax system. The Chairman will be appointed by the Treasurer from among these members of the Board. If the Treasurer decides to appoint a Deputy Chairman, he or she will also be appointed from among these members of the Board. Members may be re-appointed.

The Secretary to the Department of the Treasury, the Commissioner of Taxation and the First Parliamentary Counsel will also be members of the Board. Each may be represented by a delegate.


The Board will provide advice to the Treasurer on:

  • the quality and effectiveness of tax legislation and the processes for its development, including the processes of community consultation and other aspects of tax design;
  • improvements to the general integrity and functioning of the taxation system;
  • research and other studies commissioned by the Board on topics approved or referred by the Treasurer; and
  • other taxation matters referred to the Board by the Treasurer.

Relationship to Other Boards and Bodies

From time to time the Government or the Treasurer may establish other boards or bodies with set terms of reference to advise on particular aspects of the tax law. The Treasurer will advise the Board on a case-by-case basis of its responsibilities, if any, in respect of issues covered by other boards and bodies.


The Chairman of the Board will report to the Treasurer, at least annually, on the operation of the Board during the year.


The Board will be supported by a secretariat provided by the Treasury, but may engage private sector consultants to assist it with its tasks.


Members will meet regularly during the year as determined by the Board’s work programme and priorities.

Non-government members will receive daily sitting fees and allowances to cover travelling and other expenses, at rates in accordance with Remuneration Tribunal determinations for part-time public offices.

The Government will determine an annual budget allocation for the Board.

Conflict of interest declaration

All members of the Board are taxpayers in various capacities. Some members of the Board derive income from director’s fees, company dividends, trust distributions or as a member of a partnership.

The Board’s practice is to require members who have a material personal interest in a matter before the Board to disclose the interest to the Board and to absent themselves from the Board’s discussion of the matter, including the making of a decision, unless otherwise determined by the Chairman (or if the Chairman has the interest, the other members of the Board).

The Board does not regard a member as having a material personal interest in a matter of tax policy that is before the Board merely because the member’s personal interest may, in common with other taxpayers or members of the public, be affected by that tax policy or by any relevant Board recommendations.