A copy of the Board's report to the Government on the Review of International Taxation Arrangements is available from here.
Copies of public submissions made to the Board for the Review of International Taxation Arrangements are available from here.
A copy of the then Government's response to the Board's report on the Review of International Taxation Arrangements is available from the Treasurer's website.
On 2 May 2002 the Treasurer announced details of a review of international tax arrangements concentrating on at least four principal areas:
- the dividend imputation system's treatment of foreign source income
- the foreign source income rules
- the overall treatment of 'conduit income'
- high level aspects of Double Tax Agreement (DTA) policy and processes
The Treasurer announced that the Board of Taxation would be undertaking public consultation on these issues following the public release of a paper prepared by the Treasury. A copy of the Treasurer's press release is available from here.
On 22 August 2002 the Treasurer released the consultation paper Review of International Taxation Arrangements, prepared by the Commonwealth Department of the Treasury. A copy of the consultation paper is available from here.
The Chairman of the Board of Taxation welcomed the release of the consultation paper. A copy of the Board's press release is available from here.
The Board has also announced details of the consultations that it will undertake on the paper. A copy of the Board's consultation plan is available from here.
The Board held a consultative seminar in Sydney on the 30 September 2002. Copies of the key presentations are available from here.
The Board requested written submissions on the Review of International Taxation Arrangements by 31 October 2002. All submissions received were acknowledged. A copy of a possible framework for submissions is available from here.
