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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