Review of Community Consultation Arrangements for Taxation Legislation

The Chairman of the Board of Taxation, Mr Dick Warburton, today announced that the Board has commenced a review of general arrangements for Government consultation with the community on the development of taxation legislation.

‘The review is seen by the Board as central to its role in facilitating full and effective community consultation in the design and implementation of tax legislation’ Mr Warburton said. ‘The objective is to identify potential improvements to the consultation process. Ultimately, the Board will be seeking to make recommendations to the Government on consultation arrangements that lead to improved legislative outcomes, recognising the different circumstances in which tax legislation can be developed.’

The Board has engaged KPMG Australia to assist the review through the preparation of a report to the Board that:

  • Examines the goals of Government consultation with the community on the development of tax legislation.
  • Recommends best practice principles for consultation, recognising the range of different circumstances in which tax legislation can be developed.
  • Considers possible processes or procedures for providing feedback from the Government on its consideration of community ideas or views contributed during consultation.
  • Identifies performance measures that can be used to assess the effectiveness of consultation on an ongoing basis.
  • Recommends ‘operational’ improvements to the methods and procedures employed by the Government for consultation with the community on tax legislation.

KPMG will work closely with the Board and key stakeholders in developing its report, which is scheduled to be completed in September 2001. The review will entail extensive consultation with representatives of Government, business, tax practitioners, welfare agencies and the broader community.

Further information is available from the Board of Taxation internet site, www.taxboard.gov.au, or from the Board of Taxation Secretariat.