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Reviews and reports
Reviews and reports
2022
Review of the Tax Treatment of Digital Assets and Transactions in Australia
2021
Review of GST on low value imported goods
R&DTI – Review of the dual-agency administration model
2020
Corporate Tax Residency Review
Review of Granny Flat Arrangements
2019
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
2018
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
2017
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
2016
Review of application of hybrid mismatch rules to regulatory capital
Implementation of the OECD hybrid mismatch rules
Development of the Voluntary Tax Transparency Code
2015
Consultation Seminar
Review of the Debt and Equity Tax Rules (including accelerated and final reports)
2014
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
2013
Review of the Tax Arrangements Applying to Permanent Establishments
Post-Implementation Reviews of the Consolidation Regime
2012
Consultation on Tax Studies Institute
2011
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
2010
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
2009
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)
2008
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
2007
Improving Australia’s Tax Consultation System
Scoping Study of Small Business Tax Compliance Costs
2005
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
2004
Post- Implementation Review of the Quality and Effectiveness of the Non-Commercial Losses Legislation
2003
Consultation on the Definition of a Charity
International Taxation Arrangements
2002
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
Our activities
Reviews and Reports
Regulatory reform
Meetings and events
Corporate Tax Transparency Code and Register