The Board of Taxation has released a discussion paper on its post-implementation review of the recommendations made by the Tax Design Review Panel. The review arises from the Government's acceptance in principle of the 26 recommendations made in the Review Panel's report Better Tax Design and Implementation to improve processes for tax design: see 2008 WTB 37 [1617].

Recommendation 26 of the Panel's report stated that "The Government should ask the Board of Taxation to review the tax design process after 2 years and report to Government on the extent to which there are demonstrated improvements".

The paper sets out the Board's findings of its review of the tax design process over the past two years and the extent to which the recommendations made by the Review Panel have been implemented. It makes preliminary conclusions (based on Treasury data) as to the extent to which there have been demonstrated improvements in that process, but invites submissions from interested stakeholders which will shape the Board's final conclusions on whether improvements have resulted.

The Board notes that recommendations dealing with the Tax Issues Entry System (i.e. Recommendations 16, 17 and 18), which have already been considered in another Board review, will not be revisited in this review. Tax measures which relate to tax treaties, deductible gift recipients, and tax rate/threshold changes are also not included in this review as they "generally fall outside the scope of the Tax Design Review Panel's recommendation".

For the purposes of the review, the Board grouped the remaining 26 recommendations under four broad subjects:

• Timing of legislation (Recommendations 3, 4, 13, 19, 20 and 21);
• Quality and quantity of consultation (Recommendations 1, 5, 6, 7, 8, 9, 10 and 11);
• Involvement of the private sector (Recommendations 1, 2, 12 and 22);
• Other recommendations (Recommendations 14, 15, 23, 24, 25 and 26).

The Board expects to deliver its final report to the Government by 30 June, 2011.

SubmissionsComments are due by 28 March, 2011 and can be sent to: The Board of Taxation, c/ The Treasury, Langton Crescent, CANBERRA ACT 2600 - Fax: 02 6263 4471; Email: taxboard@treasury.gov.au.