The Board of Taxation

The Board of Taxation is a non-statutory advisory body charged with contributing a business and broader community perspective to improving the design of taxation laws and their operation.

BoT.

Review of the Tax Treatment of Digital Assets and Transactions in Australia

A review into the appropriate policy framework for the taxation of digital assets and transactions in Australia.

Review of GST on low value imported goods

Assessing the effectiveness of the low value imported goods regime to efficiently collect goods and services tax.

R&DTI – Review of the dual-agency administration model

Evaluating of the dual agency administration model for the Research and Development Tax Incentive.

Review of CGT Roll-overs

Identifying and evaluating opportunities to rationalise the existing capital gains tax roll-over rules.

Review of Small Business Tax Concessions

Assessing the effectiveness of existing concessions, and recommending new concessionary approaches.

Review of Granny Flat Arrangements

Assessing the tax circumstances surrounding the making of formal, written and legally enforceable family arrangements where older Australians transfer title to their home, or proceeds from the sale of their home in return for the promise of ongoing housing and care.

In the spirit of reconciliation, the Board of Taxation acknowledges the Traditional Custodians of country throughout Australia and their connections to land, sea and community. We pay our respect to their Elders past and present and extend that respect to all Aboriginal and Torres Strait Islander peoples.