The Board of Taxation website is managed by the Treasury.

© Commonwealth of Australia 2023

Your right to use material on this website (and your obligations in using that material) will be set out in the copyright statement on the relevant material.

In accordance with Australian Government policy, the Treasury makes public sector information available on an open and reusable basis where possible. The copyright statement may permit your use under a Creative Commons (CC) BY Attribution 3.0 Australia licence, with the exception of the Commonwealth Coat of Arms, photographs, images and signatures. Where this applies, the material will be marked with a CC logo (see below). The full licence terms are available from Creative Commons BY Attribution 3.0 Australia.



Use of Commonwealth of Australia material under a Creative Commons BY Attribution 3.0 Australia licence requires you to attribute the work (but not in any way that suggests that the Commonwealth of Australia endorses you or your use of the work).

Material used ‘as supplied’

Provided you have not modified or transformed material in any way including, for example, by changing the text; calculating percentage changes; graphing or charting data; or deriving new statistics from published statistics – then Commonwealth of Australia prefers the following attribution:

Source: The Commonwealth of Australia

Other Copyright

Where material on this site is not available under a Creative Commons BY Attribution 3.0 Australia licence then:

You may download, display, print and reproduce this material in unaltered form only (retaining this notice) for your personal, non-commercial use or use within your organisation. Apart from any use as permitted under the Copyright Act 1968, all other rights are reserved.

Requests and inquiries about reproduction and rights should be submitted through the Treasury Copyright Request Form.

Use of the Commonwealth Coat of Arms

The terms under which the Commonwealth Coat of Arms can be used are detailed on the Department of the Prime Minister and Cabinet website.

Other Use

Use of material in a way not permitted on this website, or otherwise allowed under the Copyright Act 1968, may be an infringement of copyright. Where you wish to use material in a way that is beyond the scope of the terms of use that apply to it, you must first obtain the agreement of the Treasury. To make a request, please complete the Treasury Copyright Request Form.