The Board of Taxation is an independent, non-statutory body established to advise the Government on the development and implementation of taxation legislation and the ongoing operation of the tax system.
A key objective of the Board is to ensure that there is full and effective community consultation in the design and implementation of tax legislation.
This includes monitoring and advising on the consultative and educative processes for the development of tax law.
The Board is also tasked with advising the Government on improving the general integrity and functioning of the taxation system and commissioning research and other studies on tax matters approved or referred to it by the Treasurer.
The Board of Taxation is supported by a Secretariat provided by the Commonwealth Treasury.
For details on how to contact the Board, click here.
The Australian federal treasurer, Peter Costello, has announced a study to compare the Australian taxation system with those of other countries. It will include overall tax levels, as well as indirect tax, income tax and company tax systems. Mr Costello says that the results are intended to inform discussion of the future of the tax system.

"The aim of the study is to provide a public document that compares Australian taxes to those in other countries. This will identify those areas where Australia leads comparable countries and those areas where it lags. It will enable a focus on the most important areas," Mr Costello said in a media release.

The study will be lead by Mr Richard (Dick) Warburton and Mr Peter Hendy. Mr Warburton is Chairman of Caltex Australia Ltd, and has been Chairman of the Board of Taxation since its inception in September 2000. According to its website, 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."

The Australian Democrats welcomed the study but warned that nothing would be achieved without serious reform of the tax system.

"The Inquiry announced yesterday by the Treasurer may turn out to be a step in the right direction but will be a pointless exercise if it ends up being simply a 'desktop' report," said Senator Murray, Democrats Tax Spokesperson.

"The problem with Mr Costello's approach is that in contrast to the approach taken on the GST, the New Tax System, and the Business Tax System, he has seen income tax change to be solely part of the budget process. Across the whole of the political and public policy spectrum, there is strong agreement that reform is needed, not just tax cuts, and that the income tax system needs redesigning, not just fine tuning."