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Taxation

Treasury is responsible for assessing and advising on the general design of the tax system and its components, and retirement income policy, in relation to economic efficiency, equity, income distribution, budgetary requirements and economic feasibility.

Legislation relating to taxation can be found on this website under Bills, Acts and Legislation.

Australian Taxation Office

For comprehensive information on the taxation system, including tax legislation and personal taxation issues, please consult the Australian Taxation Office website at www.ato.gov.au.

Results 1 to 1 of 1
25-03-2008 Australian Taxation Office/Treasury Protocol - Tax Policy and Legislation

Board of Taxation

Information relating to the Board of Taxation can be found at www.taxboard.gov.au.

Business Taxation

Information relating to the Review of Business Taxation can be found at www.rbt.treasury.gov.au.

A list of legislation relating to business taxation can be found under the Bills, Acts and Legislation section of this website.

New Business Tax System (Entity Taxation) Bill 2000 – Historical Material

On 27 February 2001, the Treasurer announced the withdrawal of the Entities exposure draft (Treasurer's press release No. 8 of 2001; available at www.treasurer.gov.au). The following documents are of historical relevance only:

Results 1 to 4 of 4
04-04-2001 Historical Material: Submissions: Exposure Draft - New Business Tax System (Entity Taxation) Bill
04-04-2001 Historical Material: Entity Taxation - Taxing Trusts Like Companies Overview
04-04-2001 Historical Material: New Business Tax System (Entity Taxation) Bill 2000 - Explanatory Material
04-04-2001 Historical Material: New Business Tax System (Entity Taxation) Bill 2000 - Exposure Draft

Business Tax Working Group

Information on the Business Tax Working Group, including membership details, the terms of reference and biographies, can be found on the Business Tax Working Group section of this website.

Consolidation

On 4 December 2003, the Minister for Revenue and Assistant Treasurer announced that the Australian Government will resolve outstanding issues including refinements to the consolidation cost setting rules and clarifying certain interactions with international tax rules.

International Taxation

Australian Tax Treaties (Double Taxation Agreements and Double Taxation Conventions)

Information on the International Tax and Treaties Division, including its primary responsibilities, can be found on the International Tax and Treaties section of the website.

Low Value Parcel Processing Taskforce

On 9 December 2011, the Assistant Treasurer announced the creation of a taskforce - the Low Value Parcel Processing Taskforce - to investigate options to improve the efficiency of processing low value imported parcels.  The taskforce will be chaired by Dr Bruce Cohen, supported by Mr Jim Marshall and Professor Caroline Chan. 

The terms of reference are now available.

Small Business and General Business Tax Break

On 19 March 2009, the Treasurer introduced the Tax Laws Amendment (Small Business and General Business Tax Break) Bill 2009 in the House of Representatives.

Strategic Tax Policy Consultation

Treasury convenes bi-annual stakeholder consultation meetings to discuss strategic tax policy issues.

Results 1 to 2 of 2
20-02-2012 Strategic Tax Policy Consultation
08-12-2011 Treasury’s Approach to Tax Consultation

Taxation Reform

Results 1 to 15 of 15
16-02-2011 A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2011 (No. 1)
15-10-2009 Lessons from Tax Reform Past - Address by Dr Ken Henry to CEDA
19-08-2009 Taxation reform and fiscal federalism - implications of Australia's Future Tax System review - Address by Dr Ken Henry to the Australian Economic Forum
03-04-2009 How much inequity should we allow? - Address by Dr Ken Henry to the Australian Council of Social Service National Conference
27-03-2009 The Future of State Revenue - Address by Dr Ken Henry to the 2009 Commissioners' Conference
13-03-2009 Confidence in the operation of the tax system - Address by Dr Ken Henry to the Taxation Institute of Australia Conference
23-02-2009 A tax system for Australia in the global economy - Address by Dr Ken Henry to the Australian Business Tax Reform in Retrospect and Prospect colloquium
12-11-2008 Towards a tax and transfer system of human scale - Address by Dr Ken Henry to the National Press Club
21-11-2003 Proposed Amendment for the GST Treatment of Long-Term Non-Reviewable Contracts - 19 December 2003
26-06-2003 Exposure Draft - New Business Tax System (Tax Preferred Entities - Asset Financing) Bill 2003
24-05-2000 A New Tax System (Goods and Services Tax) Regulations 1999
02-08-1999 The Application of Goods and Services Tax to Financial Services
13-11-1998 The Report of the Tax Consultative Committee
01-08-1998 Tax Reform: Not a New Tax, A New Tax System
01-08-1998 Tax Reform: Not a New Tax, A New Tax System - Overview

Further information on tax reform can be found on the Australian Taxation Office website at www.ato.gov.au.

A list of legislation relating to taxation reform can be found under the Bills, Acts and Legislation section of this website.

Tax Value Method

Results 1 to 1 of 1
07-02-2000 The Tax Value Method - Discussion Paper

Further information on the Tax Value Method can be found on the Board of Taxation website at www.taxboard.gov.au.

Tax Issues Entry System (TIES)

On 20 November 2008, the Assistant Treasurer and Minister for Competition Policy & Consumer Affairs announced the launch of the Tax Issues Entry System (TIES).  The system is jointly run by the Tax Office and the Treasury.  The TIES website allows tax professional associations, individual tax professionals and the general public to register issues relating to the care and maintenance of the tax and superannuation systems via an online form.  The focus is on correcting technical or drafting defects, removing anomalies, and addressing unintended outcomes. More information about TIES can be found at www.ties.gov.au.

Publications

Tax Expenditures Statement

Results 1 to 15 of 15
31-01-2012 Tax Expenditures Statement 2011
28-01-2011 Tax Expenditures Statement 2010
29-01-2010 Tax Expenditures Statement 2009
29-01-2009 Tax Expenditures Statement 2008
25-01-2008 Tax Expenditures Statement 2007
21-12-2006 Tax Expenditures Statement 2006
21-12-2005 Tax Expenditures Statement 2005
21-01-2005 Tax Expenditures Statement 2004
29-01-2004 Tax Expenditures Statement 2003
22-01-2003 Tax Expenditures Statement 2002
18-12-2001 Tax Expenditures Statement 2001
28-01-2001 Tax Expenditures Statement 2000
01-04-1999 Tax Expenditures Statement 1997-1998
01-04-1999 Tax Expenditures Statement 1996-1997
01-04-1999 Tax Expenditures Statement 1995-1996

Other Taxation Publications

Results 1 to 10 of 10
20-02-2012 Strategic Tax Policy Consultation
09-01-2012 Pocket Guide to the Australian Tax System
08-12-2011 Treasury’s Approach to Tax Consultation
08-04-2009 Review of Film Tax Offsets
30-10-2008 Review of Film Tax Offsets - Consultation
05-07-2007 Review of International Taxation Arrangements Measures and Issues — State Of Play
05-08-2004 Taxation of Financial Arrangements
07-04-2004 Loss Recoupment Rules for Companies
19-09-2002 Review of International Taxation Arrangements - Consultation Paper
01-02-2002 Trans-Tasman Triangular Tax

Taxation Related Press Releases, Speeches and Fact Sheets

Results 1 to 75 of 75
22-12-2011 Protocol Amending the Australia-India Tax Treaty
21-12-2011 Australia and Andorra Tax Information Exchange Agreement
21-12-2011 Australia and Bahrain Tax Information Exchange Agreement
21-12-2011 Australia and Liberia Tax Information Exchange Agreement
19-08-2011 Australia and Liberia Agreement on the Exchange of Information on Taxes
13-07-2011 Australia and Macao Tax Information Exchange Agreement
13-07-2011 Australia and Costa Rica Tax Information Exchange Agreement
22-06-2011 Australia and Liechtenstein Tax Information Exchange Agreement
09-12-2010 Australia and Montserrat Tax Information Exchange Agreement
09-12-2010 Australia and Republic of Mauritius Tax Information Exchange Agreement
13-05-2010 Australia and Marshall Islands Tax Information Exchange Agreement
29-04-2010 Australia and Turkey Sign New Tax Treaty
21-04-2010 Australia and Vanuatu Tax Information Exchange Agreement
07-04-2010 Australia and Monaco Tax Information Exchange Agreement
01-04-2010 Australia and The Turks and Caicos Islands Tax Information Exchange Agreement
01-04-2010 Australia and The Bahamas Tax Information Exchange Agreement
01-04-2010 Australia and The Cayman Islands Tax Information Exchange Agreement
01-04-2010 Australia and Grenada Tax Information Exchange Agreement
01-04-2010 Australia and St Lucia Tax Information Exchange Agreement
01-04-2010 Australia and Dominica Tax Information Exchange Agreement
01-04-2010 Australia and Belize Tax Information Exchange Agreement
12-03-2010 Australia-St. Kitts & Nevis Tax Information Exchange Agreement
05-03-2010 Australia-San Marino Tax Information Exchange Agreement
16-12-2009 Australia-Aruba Tax Information Exchange Agreement
16-12-2009 Australia-Samoa Tax Information Exchange Agreement
28-10-2009 Australia-Cook Islands Tax Information Exchange Agreement
28-10-2009 Assistant Treasurer Media Release No. 082 of 2009 - Australia and Cook Islands Lead the Way in Ending Pacific Tax Secrecy
08-10-2009 Australia-Guernsey Tax Information Exchange Agreement
08-09-2009 Assistant Treasurer Media Release No. 047 of 2009 - New Tax Information Exchange Agreement with Singapore
27-08-2009 Australia-Gibraltar Tax Information Exchange Agreement
29-06-2009 Assistant Treasurer Media Release No. 008 of 2009 - New Tax Treaty signed with New Zealand
25-06-2009 Assistant Treasurer Media Release No. 007 of 2009 - New Tax Information Protocol with Belgium
15-06-2009 Australia-Jersey Tax Information Exchange Agreement
13-05-2009 Australia-France tax treaty
04-02-2009 New tax treaty with Japan enters into force
04-02-2009 Revised tax treaty with South Africa enters into force
28-10-2008 Australia-British Virgin Islands Tax Information Exchange Agreement
26-06-2008 Assistant Treasurer Media Release No. 049 of 2008 - Australia's Tax Treaties
01-04-2008 Assistant Treasurer Media Release No. 020 of 2008 - Australia-South Africa Tax Treaty
01-02-2008 Assistant Treasurer Media Release No. 005 of 2008 - Australia-Japan Tax Treaty
25-01-2008 Assistant Treasurer Media Release No. 004 of 2008 - Australia's Tax Treaty Negotiation Policy
21-11-2007 Australia-Norway Sign Revised Tax Treaty
21-11-2007 Revised tax treaty between Australia and Finland
02-03-2007 Australia-Netherlands Antilles Sign Tax Information Exchange Agreement
01-02-2007 Australia-Antigua and Barbuda Sign Tax Information Exchange Agreement
12-01-2007 Australia and Japan schedule talks to revise Income Tax Treaty
20-11-2006 Australia-Finland Sign Revised Tax Treaty
17-11-2006 Strengthening Economic Ties with Japan
21-06-2006 New Australia-France Taxation Treaty Signed
17-01-2006 Korea - Public to have say on Australian Tax Treaty Negotiations
15-11-2005 Australia and Bermuda Tax Information Exchange Agreement
01-09-2005 Press Release No. 5 2005 - Treasury Economic Roundup: Winter 2005
15-06-2005 Press Release No. 4 2005 - Treasury Economic Roundup: Autumn 2005
10-05-2005 Press Release No. 3 2005 - Indicative Tax Cut Calculator
10-03-2005 Press Release No. 2 2005 - OECD Report "Taxing Wages"
21-01-2005 Press Release No.1 2005 - Tax Expenditure Statement 2004
05-02-2004 New Australia-Mexico Tax Treaty
29-01-2004 Press Release No.1 2004 - Tax Expenditure Statement 2003
23-01-2004 Australian Tax Treaties - Transcripts and Media Releases
16-01-2004 Australia-United Kingdom and Australia-Russia Tax Treaties
17-06-2003 Minister for Revenue and Assistant Treasurer Press Release No. 56 2003 - Attachment
17-06-2003 Minister for Revenue and Assistant Treasurer Press Release No. 56 2003 - Farm Management Deposits
13-05-2003 International Taxation - Review of International Taxation Arrangements Fact Sheet
08-04-2003 Minister for Revenue and Assistant Treasurer Release No. 26 2003 - Attachment
08-04-2003 Minister for Revenue and Assistant Treasurer Release No. 26 2003 - Taxation of Foreign Hybrids
21-03-2003 Minister for Revenue and Assistant Treasurer Press Release No. 17 2003 - Attachment
21-03-2003 Minister for Revenue and Assistant Treasurer Press Release No. 17 2003 - Blackholes and Rights
22-01-2003 Press Release No.1 2003 - Tax Expenditure Statement 2002
22-08-2002 Treasurer's Press Release No.46 2002 - Review of International Taxation Arrangements - Consultation
18-12-2001 Press Release No.12 2001 - Tax Expenditures Statement 2001
25-01-2001 Press Release No. 1 2001 - Tax Expenditures Statement 2000
24-11-2000 Press Release No.8 2000 - The Sydney Morning Herald is Wrong?
18-12-1997 Press Release No.15 1997 - Tax Expenditures Statement 1996-97
28-05-1997 Press Release No.9 1997 - Taxation framework for demutualisation of non-insurance organisations
14-02-1997 Press Release No.3 1997 - Infrastructure Borrowings Taxation Concession

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