Reviews and reports

Note. The years included below represent the year in which the review was initiated.

Review of the Tax Treatment of Digital Assets and Transactions in Australia

Review of GST on low value imported goods

R&DTI – Review of the dual-agency administration model

Corporate Tax Residency Review

Review of Granny Flat Arrangements

Review of CGT Roll-overs

Review of Small Business Tax Concessions
Reforming Individual Tax Residency Rules – A Model for Modernisation

Post-implementation Review of the Voluntary Tax Transparency Code

Greater alignment between tax and accounting systems in Australia

Reforming the Income Tax Residency Rules for Individuals

Fringe Benefits Tax Compliance Cost Review

Tax and the Sharing Economy

Review of the Income Tax Treatment of certain forms of Deferred Consideration

Self-initiated Review of the Income Tax Residency Rules for Individuals

Self-initiated Review of the Tax Treatment of Bare Trusts and Similar Arrangements

Board of Taxation Study: Differences in core definitions and concepts between state, territory and federal tax laws

Report introducing an asset merger roll over relief

Review of application of hybrid mismatch rules to regulatory capital

Implementation of the OECD hybrid mismatch rules

Development of the Voluntary Tax Transparency Code

Consultation Seminar

Review of the Debt and Equity Tax Rules (including accelerated and final reports)

Review of Tax Impediments Facing Small Business

Post-Implementation Review of Division 7A of Part III of the Income Tax Assessment Act 1936

Review of the Thin Capitalisation Arm’s Length Debt Test

Review of the Tax Arrangements Applying to Permanent Establishments

Post-Implementation Reviews of the Consolidation Regime

Consultation on Tax Studies Institute

Review of the Consolidation Rights to Future Income and Residual Tax Cost Setting Rules

Post-Implementation Review of the Tax Design Review Panel Recommendations

Review of Tax Arrangements Applying to Collective Investment Vehicles (incorporating a review into the Investor Manager Regime and the Venture Capital Limited Partner Regime)

Review of the Taxation Treatment of Islamic Finance Products

Application of GST to Cross-Border Transactions

Review into Elements of the Taxation of Employee Share Scheme Arrangements

Review of the Tax Issues Entry System

Post-Implementation Review into the Alienation of Personal Services Income Rules

Review of the Tax Arrangements Applying to Managed Investment Trusts (Interim and Final reports)

Application of Consistent Self-Assessment Principles

Review of the Foreign Source Income Anti-Tax-Deferral Regimes

Review of the Legal Framework for the Administration of the GST

Review of the Taxation Treatment of Off-Market Share Buybacks

Improving Australia’s Tax Consultation System

Scoping Study of Small Business Tax Compliance Costs

Identifying Inoperative Provisions of the 1936 and 1997 Income Tax Assessment Acts

A Post-Implementation Review of the Quality and Effectiveness of the Small Business Capital Gains Tax Concessions

Post- Implementation Review of the Quality and Effectiveness of the Non-Commercial Losses Legislation

Consultation on the Definition of a Charity

International Taxation Arrangements

Government Consultation with the Community on the Development of Taxation Legislation

The Inspector-General of Taxation in the Taxation System

Evaluation of the Tax Value Method

Taxation of Discretionary Trusts