The Board of Taxation currently consists of eight members, five of whom have been appointed from the business and community sector in their personal capacities. Also on the Board, as ex-officio members, are the Secretary to the Treasury, the Commissioner of Taxation, and the First Parliamentary Counsel.
Mrs Dyson is a senior tax partner at Deloitte in the Brisbane office, advising clients on infrastructure, financing, corporate tax issues, M&A activity and tax controversy matters. Prior to joining Deloitte Mrs Dyson was a taxation partner at Ashurst (formerly Blake Dawson), advising on direct taxes across a broad range of sectors, particularly resources, infrastructure, financing, corporate and not-for-profit. Mrs Dyson is actively involved in the legal and tax professions and is Deputy Chairman of the Executive of the Business Law Section of the Law Council of Australia. She has participated in consultation and development of new laws and the administration of new laws through National Tax Liaison Group and Subgroup representation and is a member of the Resource Taxes Implementation Group. Mrs Dyson is a member of the Audit & Risk Committee of Lifeline Australia.
Mrs Dyson was appointed to the Board in June 2011.
Mrs Dyson was appointed to the position of Chair effective from January 2013.
Mr James is a Partner at Hall & Wilcox Lawyers. He is a key figure in the tax advisory profession. His involvement has extended to Chairman of the Public Accountants Committee, Victorian President and National Councillor and Chairman of the Taxation Centre of Excellence for CPA Australia. Mr James was the accounting profession representative on the Commissioner of Taxation's Advisory Panel, his National Liaison Committee and the Advisory Committee on the Taxpayers Charter. He was joint Chairman of the working party on the national review of standards of the tax profession and a member of the steering committee of the Pappas Carter Report reviewing the Tax Office's large case audit program.
Mr James is an active public speaker within the industry and regularly has articles published in legal and accounting publications.
Mr James was appointed to the Board in March 2004 and appointed to the position of Deputy Chairman in June 2011.
Mr Emerson has been a partner in Freehills, lawyers, since 1976 and is widely recognised as a specialist in the tax and other laws applicable to charities. He heads the firm's charity law practice.
He is the Freehills Melbourne Office Pro Bono Partner and a member of a number of legal and public sector committees active in the charity tax and pro bono areas.
Mr Emerson was appointed to the Board in January 2007.
Ms Jameson is a corporate/commercial lawyer by background. After 15 years in legal practice, in 2002 she established Board Matters Pty Ltd, a corporate governance consultancy and associated legal practice, Board Matters Legal. Today Elizabeth's time is divided between her consulting work through Board Matters and a number of non-executive Directorships. She has held many board positions over the past two decades. These currently include directorships with BDO Group Holdings (Qld) Pty Ltd (as Chair), RACQ Ltd, Brisbane Girls' Grammar School (as Chair) and Queensland Theatre Company.
Ms Jameson is also a member of the Queensland Law Society and fellow of the Australian Institute of Company Directors.
Ms Jameson was appointed to the Board in April 2010.
Mr Rendall is the Senior Partner of Rendall Kelly Chartered Accountants.
Mr Rendall is currently a member of the Standard Business Reporting Board and was previously a member of the Dawson Review, Chairman of the Federal Government's Small Business Consultative Committee, Deputy Chairman of the New Tax System Advisory Board and an Associate Commissioner of the Productivity Commission. He has also been Chairman of the Institute of Chartered Accountants Small and Medium Enterprises Committee as well as a Member of the Small Business Development Corporation of New South Wales.
Mr Rendall was appointed to the Board in January 2005.
Mr Jordan was previously Chair of KPMG New South Wales and Partner in Charge of the New South Wales Tax and Legal Division of KPMG. He is the former Chair of the New Tax System Advisory Board and was also the State Chair of the New South Wales Division of the Taxation Institute of Australia. He was appointed by the NSW Government to the Games Advisory Committee of the Sydney 2009 World Masters Games.
Until his appointment as Commissioner of Taxation in January 2013, Mr Jordan was a member of the Sydney Children’s Hospital Foundation Board, the Board of the Bell Shakespeare Company, a member of the Audit Risk Committee of the Art Gallery of NSW and Chair of the Committee for Sydney.
Mr Jordan has been a member of the Board since its inception in September 2000. He was Deputy Chair from January 2005, was appointed to the position of Chair in June 2011 and retired from this position in December 2012 following his appointment as Commissioner of Taxation.
Mr Jordan has been an ex officio member of the Board since January 2013.
Dr Martin Parkinson was appointed as Secretary to the Treasury in March 2011.
As Secretary, he is a member of the Board of the Reserve Bank of Australia, Chair of the Advisory Board of the Australian Office of Financial Management and a member of the Australia in the Asian Century Strategic Advisory Board, Infrastructure Australia, the Council of Financial Regulators, the Board of Taxation, the Sir Roland Wilson Foundation and the Centre for International Finance and Regulation.
Dr Parkinson was the Secretary of the Department of Climate Change from its establishment in December 2007, and headed up the Climate Change Group in the Department of Prime Minister and Cabinet earlier in 2007.
Between 2001 and 2006, Dr Parkinson was Deputy Secretary in Treasury with responsibility for domestic and international macroeconomic issues, including serving as co-chair of the G-20 Deputies process in 2006.
He holds a Ph.D from Princeton University, a M.Ec from the Australian National University and a B.Ec (Hons) from the University of Adelaide.
Dr Parkinson has been an ex officio member of the Board since March 2011.
Mr Quiggin is the First Parliamentary Counsel of the Office of Parliamentary Counsel (OPC), which is responsible for drafting all principal legislation, all regulations and a range of legislative instruments for the Australian Government, including taxation legislation. OPC is also responsible for the publication of Commonwealth legislation through ComLaw and the Federal Register of Legislative Instruments (FRLI).
Mr Quiggin's initial 7 year appointment as First Parliamentary Counsel started on 13 May 2004. He has since been reappointed for a further 7 years, commencing on 14 May 2011. He has been a drafter with the Office of Parliamentary Counsel for over 20 years and has drafted legislation covering a wide range of topics including taxation, native title and immigration.
Mr Quiggin is the President of the Commonwealth Association of Legislative Counsel (CALC).
Prior to working at OPC, Mr Quiggin worked for a number of years with the Tax Office and the Administrative Appeals Tribunal.
Mr Quiggin has been an ex officio member of the Board since January 2004.
Prior to his appointment as Secretary to the Board of Taxation in June 2011, Mr Paul was a Principal Adviser in the Business Tax Division of the Treasury.
Mr Paul has worked extensively in the corporate tax field and was a member of the Secretariat to the Ralph Review of Business Taxation. His experience includes leadership roles in the development of tax policy and legislation on debt/equity hybrids, foreign currency denominated financial instruments and derivatives. He has been a frequent speaker at seminars on these topics.
Reporting to the OECD Committee on Fiscal Affairs, Mr Paul was Chair of the Special Sessions on Innovative Financial Transactions and has been a presenter in OECD forums on the taxation of financial markets in the Asia-Pacific region.He has co-authored course materials for a post-graduate corporate finance tax course, and has taught tax law on a part-time basis.
The Board of Taxation Board members agreed to the new Board of Taxation Policy Managing Conflicts of Interest document at its 14 December 2012 Board meeting.
All members of the Board are taxpayers in various capacities. Some members of the Board derive income from director's fees, company dividends, trust distributions or as a member of a partnership.
The Board's practice is to require members who have a material personal interest in a matter before the Board to disclose the interest to the Board and to absent themselves from the Board's discussion of the matter, including the making of a decision, unless otherwise determined by the Chairman (or if the Chairman has the interest, the other members of the Board).
The Board does not regard a member as having a material personal interest in a matter of tax policy that is before the Board merely because the member's personal interest may, in common with other taxpayers or members of the public, be affected by that tax policy or by any relevant Board recommendations.
|Managing Conflicts of Interest Policy||71KB||125KB|