What's New

The Board of Taxation - Meetings

The Board's next meeting is scheduled for 13 August 2009.

Stakeholders who have met with the Board.


Review of the Anti-Tax-Deferral Regimes

On 12 May 2009, the then Assistant Treasurer announced the release of the Board of Taxation's report on its review of the foreign source income anti-tax-deferral regimes.

Information on this review is available on the review of the anti-tax deferral regimes page of this website.


Review of the Taxation Treatment of Off-Market Share Buybacks

On 12 May 2009, the then Assistant Treasurer announced the release of the Board of Taxation's report on its review of the taxation treatment of off‑market share buybacks.

Information on this review is available on the review of off-market share buybacks page of this website.


Review of the Tax Arrangements Applying to Managed Investment Trusts

On 12 May 2009, the then Assistant Treasurer announced that the Government will implement the Board’s interim advice to provide deemed capital account treatment for gains and losses made on disposal of investment assets by managed investments trusts.

On 22 February 2008 the then Assistant Treasurer announced that he had asked the Board of Taxation to undertake a review of the tax arrangements applying to managed funds that operate as managed investment trusts.

Information on this review is available on the review of managed investment trusts page of this website.


Review of the Legal Framework for the Administration of the GST

On 12 May 2009, the then Assistant Treasurer announced the release of the Board of Taxation's report on its review of the legal framework of the administration of the GST.

Information on this review is available on the GST administration review page of this website.


Review of the Application of GST to Cross‑Border Transactions

On 12 May 2009 the then Assistant Treasurer announced that he has asked the Board to undertake a review of the application of GST to cross‑border transactions.

Information on this review and the terms of reference can be found on the Review of GST Cross‑Border page.

Post-Implementation Review into the Alienation of Personal Services Income Rules

On 3 June 2009, the then Assistant Treasurer announced that the Board would undertake a post-implementation review of the provisions relating to the alienation of personal services income.

Information on this post implementation review and the terms of reference can be found on the Alienation Post-Implementation review page.


Annual Report 2007-08


Recent Speeches, Presentations and Papers