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:
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)
Review of International Taxation Arrangements
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.
Taxation Reform
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
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| 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 13 of 13 | |
| 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 9 of 9 | |
| 23-12-2009 | Pocket Guide to the Australian Tax System |
| 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 |
| 09-01-2004 | Engaging in Consultation on Tax Design |
| 19-09-2002 | Review of International Taxation Arrangements - Consultation Paper |
| 01-02-2002 | Trans-Tasman Triangular Tax |
