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State of Tax Policy Report: December 2022

Published: 3 Feb 2023

   

The State of Tax Policy Report: December 2022 (SOTP Report) sets out the status of the key tax and superannuation legislative measures during the 47th (current term of) Parliament which commenced on 26 July 2022. Parliament adjourned on Thursday 15 December 2022 and will resume on Monday 6 February 2023.

The Tax Institute’s Tax Policy and Advocacy (TPA) team prepare this Report periodically to assist our members in keeping track of the extensive list of enacted, and announced but unenacted, measures.

 Each edition of the SOTP Report is updated to reflect the most current developments, and a number of measures reported in previous SOTP Reports are removed to contain the length of the Report. These previously reported measures can be found in earlier editions of this Report, which are available in your member portal.

Australian parliament

What's included in the report:

Legislation
  • Key Acts enacted prior to issue of previous State of Tax Policy Report: May 2022
  • Key Acts enacted since issue of previous State of Tax Policy Report: May 2022
  • Tax depreciation incentive Acts
  • Registered legislative instruments
  • Bills before Parliament
  • Measures no longer proceeding
  • Exposure draft legislation
Policy developments and announcements
  • Discussion papers
  • Announcements
Reviews
  • Board of Taxation reviews
  • Inspector-General of Taxation and Taxation Ombudsman reviews
  • Australian National Audit Office performance audits
  • Other government reviews
  • Parliamentary Committee reviews
ATO guidance and information
  • Key ATO legislative guidance
  • Useful ATO links
Further guidance and information
 
 

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