{
  "entity_id": "B-003116",
  "folder": "Board-of-Taxation",
  "name": "Board of Taxation",
  "type": "Advisory Body",
  "jurisdiction": "Commonwealth",
  "portfolio": "Treasury",
  "website": "http://taxboard.gov.au/",
  "data_status": "rich",
  "completeness": {
    "has_strategy_brief": true,
    "has_strategy_structured": true,
    "has_vision": false,
    "has_kpi_targets": true,
    "has_kpi_results": true,
    "has_strategy_overview": true,
    "has_legislation_text": true,
    "has_legislation_structured": false,
    "has_global_initiatives_text": false,
    "has_global_initiatives_structured": false,
    "n_global_initiatives": 0,
    "has_ideas": true,
    "has_artifacts": true,
    "n_ideas": 12,
    "n_legislation": 0,
    "n_artifacts": 11,
    "n_kpi_targets": 1,
    "n_kpi_results": 2,
    "n_outcomes": 2,
    "verified_own_data": true
  },
  "strategy_profile": {
    "status": "published",
    "confidence": "high",
    "summary": "The Board provides an independent source of advice to government, from a business and broader community perspective, on taxation matters. In doing so the Board provides advice to the Treasurer and Minister for Housing and Assistant Treasurer on: the quality and effectiveness of tax legislation and the processes for its development, including the processes around community consultation and other aspects of tax design; improvements to the general integrity and functioning of the taxation system; research and other studies commissioned by the Board on topics approved or referred by the Treasurer; and other taxation matters referred to the Board by the Treasurer and/or Minister for Housing and Assistance Treasurer. [CP p.4]",
    "official_site_url": "http://taxboard.gov.au/",
    "source_documents": [
      {
        "type": "annual_report",
        "title": "pdf - 1.11 MB",
        "url": "http://taxboard.gov.au/sites/taxboard.gov.au/files/2022-04/Final-20-21-Annual-Report.pdf",
        "period": "2022",
        "confidence": "high"
      },
      {
        "type": "annual_report",
        "title": "pdf - 885.13 KB",
        "url": "http://taxboard.gov.au/sites/taxboard.gov.au/files/2021-08/Final-19-20-Annual-Report.pdf",
        "period": "2021",
        "confidence": "high"
      },
      {
        "type": "annual_report",
        "title": "pdf - 1.13 MB",
        "url": "http://taxboard.gov.au/sites/taxboard.gov.au/files/2020-06/Final-18-19-Annual-Report.pdf",
        "period": "2020",
        "confidence": "high"
      },
      {
        "type": "annual_report",
        "title": "pdf - 342.01 KB",
        "url": "http://taxboard.gov.au/sites/taxboard.gov.au/files/2020-01/Final_Annual_Report_2016-2017.pdf",
        "period": "2016-17",
        "confidence": "high"
      },
      {
        "type": "annual_report",
        "title": "pdf - 169.69 KB",
        "url": "http://taxboard.gov.au/sites/taxboard.gov.au/files/2020-06/Annual_Report_2003_04.pdf",
        "period": "2003-04",
        "confidence": "high"
      }
    ],
    "purpose": {
      "text": "The Board provides an independent source of advice to government, from a business and broader community perspective, on taxation matters. In doing so the Board provides advice to the Treasurer and Minister for Housing and Assistant Treasurer on: the quality and effectiveness of tax legislation and the processes for its development, including the processes around community consultation and other aspects of tax design; improvements to the general integrity and functioning of the taxation system; research and other studies commissioned by the Board on topics approved or referred by the Treasurer; and other taxation matters referred to the Board by the Treasurer and/or Minister for Housing and Assistance Treasurer. [CP p.4]",
      "source_url": "",
      "source_page": 4,
      "source_deep_url": ""
    },
    "vision": null,
    "strategic_priorities": [
      {
        "title": "Economic recovery in a post-COVID-19 world",
        "description": "Economic recovery in a post-COVID-19 world",
        "source_url": "",
        "source_page": 21,
        "source_deep_url": ""
      },
      {
        "title": "Drive growth, increase productivity, and reduce red tape",
        "description": "Drive growth, increase productivity, and reduce red tape",
        "source_url": "",
        "source_page": 21,
        "source_deep_url": ""
      },
      {
        "title": "Review of GST on Low Value Imported Goods (LVIG)",
        "description": "Review of GST on Low Value Imported Goods (LVIG)",
        "source_url": "",
        "source_page": 21,
        "source_deep_url": ""
      }
    ],
    "values": [
      {
        "name": "Business perspective",
        "description": "",
        "source_url": "",
        "source_page": null
      },
      {
        "name": "Community perspective",
        "description": "",
        "source_url": "",
        "source_page": null
      },
      {
        "name": "Taxation integrity",
        "description": "",
        "source_url": "",
        "source_page": null
      }
    ],
    "outcomes": [
      {
        "name": "Outcome 1: Improved tax system design",
        "description": "The Board’s mission is to contribute a business and broader community perspective to improving the design of taxation laws and their operation.",
        "activities": [
          "Providing advice to government on tax legislation",
          "Conducting in-depth reviews of various aspects of the tax system"
        ],
        "source_url": "",
        "source_page": 4,
        "source_deep_url": ""
      },
      {
        "name": "Outcome 2: Enhanced tax system integrity",
        "description": "The Board aims to improve the general integrity and functioning of the taxation system.",
        "activities": [
          "Identifying potential targets for regulatory reform",
          "Providing feedback on the progress of regulatory reform"
        ],
        "source_url": "",
        "source_page": 21,
        "source_deep_url": ""
      }
    ],
    "performance_measures": [
      {
        "code": "CCE01",
        "measure": "Review of GST on Low Value Imported Goods (LVIG)",
        "target": "Assess the effectiveness of the LVIG regime",
        "latest_result": "Report released on 6 October 2020",
        "status": "Achieved",
        "target_source_url": "",
        "target_source_page": 21,
        "result_source_url": "http://taxboard.gov.au/sites/taxboard.gov.au/files/2022-04/Final-20-21-Annual-Report.pdf",
        "result_source_page": 13
      },
      {
        "code": "CCE02",
        "measure": "Review of CGT Roll-overs",
        "target": "",
        "latest_result": "Consultation guide published in February 2020",
        "status": "Achieved",
        "target_source_url": "",
        "target_source_page": null,
        "result_source_url": "http://taxboard.gov.au/sites/taxboard.gov.au/files/2022-04/Final-20-21-Annual-Report.pdf",
        "result_source_page": 14
      }
    ],
    "document_alignment_terms": {
      "must_support": [
        "The Board provides an independent source of advice to government, from a business and broader community perspective, on taxation matters. In doing so the Board provides advice to t",
        "Economic recovery in a post-COVID-19 world",
        "Drive growth, increase productivity, and reduce red tape",
        "Review of GST on Low Value Imported Goods (LVIG)"
      ],
      "watch_terms": [
        "Review of GST on Low Value Imported Goods (LVIG)",
        "Review of CGT Roll-overs"
      ],
      "avoid_claiming_without_evidence": []
    },
    "review_note": ""
  },
  "global_initiatives": null,
  "strategy": {
    "reporting_period": "2024-25",
    "corporate_plan_period": "2025-26",
    "vision": null,
    "vision_source_page": null,
    "purposes": "The Board provides an independent source of advice to government, from a business and broader community perspective, on taxation matters. In doing so the Board provides advice to the Treasurer and Minister for Housing and Assistant Treasurer on: the quality and effectiveness of tax legislation and the processes for its development, including the processes around community consultation and other aspects of tax design; improvements to the general integrity and functioning of the taxation system; research and other studies commissioned by the Board on topics approved or referred by the Treasurer; and other taxation matters referred to the Board by the Treasurer and/or Minister for Housing and Assistance Treasurer. [CP p.4]",
    "purposes_source_page": 4,
    "how_we_deliver": "The Board will provide advice to the Treasurer on: the quality and effectiveness of tax legislation and the processes for its development, including the processes of community consultation and other aspects of tax design; improvements to the general integrity and functioning of the taxation system; research and other studies commissioned by the Board on topics approved or referred by the Treasurer; and other taxation matters referred to the Board by the Treasurer and/or Minister for Housing and Assistance Treasurer. [CP p.4]",
    "how_we_deliver_source_page": 4,
    "government_priorities": [
      {
        "text": "Economic recovery in a post-COVID-19 world",
        "source_page": 21
      },
      {
        "text": "Drive growth, increase productivity, and reduce red tape",
        "source_page": 21
      },
      {
        "text": "Review of GST on Low Value Imported Goods (LVIG)",
        "source_page": 21
      }
    ],
    "outcomes": [
      {
        "name": "Outcome 1: Improved tax system design",
        "description": "The Board’s mission is to contribute a business and broader community perspective to improving the design of taxation laws and their operation.",
        "key_activities": [
          "Providing advice to government on tax legislation",
          "Conducting in-depth reviews of various aspects of the tax system"
        ],
        "source_page": 4
      },
      {
        "name": "Outcome 2: Enhanced tax system integrity",
        "description": "The Board aims to improve the general integrity and functioning of the taxation system.",
        "key_activities": [
          "Identifying potential targets for regulatory reform",
          "Providing feedback on the progress of regulatory reform"
        ],
        "source_page": 21
      }
    ],
    "values": [
      "Business perspective",
      "Community perspective",
      "Taxation integrity"
    ],
    "values_framework_name": null,
    "kpi_targets_2025_26": [
      {
        "code": "CCE01",
        "measure": "Review of GST on Low Value Imported Goods (LVIG)",
        "target": "Assess the effectiveness of the LVIG regime",
        "source_page": 21
      }
    ],
    "kpi_results_2024_25": [
      {
        "code": "CCE01",
        "measure": "Review of Corporate Tax Residency Rules",
        "result": "Report released on 6 October 2020",
        "status": "Achieved",
        "source_page": 13
      },
      {
        "code": "CCE02",
        "measure": "Review of CGT Roll-overs",
        "result": "Consultation guide published in February 2020",
        "status": "Achieved",
        "source_page": 14
      }
    ],
    "_source_urls": {
      "annual_report_url": "http://taxboard.gov.au/sites/taxboard.gov.au/files/2022-04/Final-20-21-Annual-Report.pdf",
      "corporate_plan_url": ""
    }
  },
  "ideas": [
    {
      "entity_id": "B-003116",
      "entity_name": "Board of Taxation",
      "folder_name": "Board-of-Taxation",
      "category": "Citizen Participation",
      "scale": "small",
      "title": "Consultation feedback summaries with response tracking",
      "idea": "Summarise consultation submissions by theme and publish what changed in response.",
      "quote": "In 2020-2021 the Board’s broad range of engagements – including Board meetings, consultation\nsessions and broader stakeholder engagements - were predominately held virtually due to travel\nrestrictions in place as a result of COVID-19.",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "Citizens / stakeholders / policy teams",
      "source": "annual-reports/2022.pdf (http://taxboard.gov.au/sites/taxboard.gov.au/files/2022-04/Final-20-21-Annual-Report.pdf)",
      "implementation": [
        "Pick one high-volume process or document family.",
        "Name an owner and baseline current volume, time, cost, and satisfaction.",
        "Run a 4-8 week pilot with clear before/after metrics.",
        "Publish lessons and decide whether to scale."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Digital exclusion",
        "Low public trust if feedback is not acted on"
      ]
    },
    {
      "entity_id": "B-003116",
      "entity_name": "Board of Taxation",
      "folder_name": "Board-of-Taxation",
      "category": "Citizen Participation",
      "scale": "large",
      "title": "Always-on policy participation platform",
      "idea": "Create a standing participation platform where citizens and stakeholders can propose, vote, and track ideas.",
      "quote": "In 2020-2021 the Board’s broad range of engagements – including Board meetings, consultation\nsessions and broader stakeholder engagements - were predominately held virtually due to travel\nrestrictions in place as a result of COVID-19.",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Citizens / stakeholders / policy teams",
      "source": "annual-reports/2022.pdf (http://taxboard.gov.au/sites/taxboard.gov.au/files/2022-04/Final-20-21-Annual-Report.pdf)",
      "implementation": [
        "Create a senior responsible owner and cross-functional delivery team.",
        "Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
        "Co-design with users and frontline staff before technology selection.",
        "Stage delivery through pilots, benefits tracking, and public reporting."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Digital exclusion",
        "Low public trust if feedback is not acted on"
      ]
    },
    {
      "entity_id": "B-003116",
      "entity_name": "Board of Taxation",
      "folder_name": "Board-of-Taxation",
      "category": "Regulation & Policy",
      "scale": "small",
      "title": "Regulatory burden scan for forms, guidance, and reporting",
      "idea": "Identify the top 10 highest-friction reporting obligations and simplify guidance, forms, or evidence requirements.",
      "quote": "[Page 14]\nThe Board of Taxation 2016-17 Annual Report\n• Review on taxation and the sharing economy\n• Study on differences in core definitions and concepts between state,\nterritory and federal tax laws\n• Review on improving residency tests\n• Post implementation review of contingent consideration rules\nOther ongoing work\n• Monitoring uptake of and promoting the ‘Voluntary Tax Transparency\nCode’\n• Analysing the ideas generated by the sounding board platform and making\nrecommendations for tax system improvement including ideas for inclusion\nin regular Regulatory Reform Bills1\n• Performing the Ministerial Advisory Council (MAC) advisory role\n• Reporting role in relation to the ATO as part of the Government’s Regulator\nPerformance Framework\n• Overseeing role in relation to the exercise of the Commissioner’s remedial\npower\n2.2 Completed projects",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "Regulated entities / policy teams",
      "source": "annual-reports/2016-17.pdf (http://taxboard.gov.au/sites/taxboard.gov.au/files/2020-01/Final_Annual_Report_2016-2017.pdf)",
      "implementation": [
        "Pick one high-volume process or document family.",
        "Name an owner and baseline current volume, time, cost, and satisfaction.",
        "Run a 4-8 week pilot with clear before/after metrics.",
        "Publish lessons and decide whether to scale."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Regulatory capture",
        "Over-automation of judgement"
      ]
    },
    {
      "entity_id": "B-003116",
      "entity_name": "Board of Taxation",
      "folder_name": "Board-of-Taxation",
      "category": "Regulation & Policy",
      "scale": "large",
      "title": "Adaptive regulation program with live feedback loops",
      "idea": "Create an adaptive regulation model using sandboxes, industry data, risk scoring, and regular rule updates.",
      "quote": "[Page 14]\nThe Board of Taxation 2016-17 Annual Report\n• Review on taxation and the sharing economy\n• Study on differences in core definitions and concepts between state,\nterritory and federal tax laws\n• Review on improving residency tests\n• Post implementation review of contingent consideration rules\nOther ongoing work\n• Monitoring uptake of and promoting the ‘Voluntary Tax Transparency\nCode’\n• Analysing the ideas generated by the sounding board platform and making\nrecommendations for tax system improvement including ideas for inclusion\nin regular Regulatory Reform Bills1\n• Performing the Ministerial Advisory Council (MAC) advisory role\n• Reporting role in relation to the ATO as part of the Government’s Regulator\nPerformance Framework\n• Overseeing role in relation to the exercise of the Commissioner’s remedial\npower\n2.2 Completed projects",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Regulated entities / policy teams",
      "source": "annual-reports/2016-17.pdf (http://taxboard.gov.au/sites/taxboard.gov.au/files/2020-01/Final_Annual_Report_2016-2017.pdf)",
      "implementation": [
        "Create a senior responsible owner and cross-functional delivery team.",
        "Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
        "Co-design with users and frontline staff before technology selection.",
        "Stage delivery through pilots, benefits tracking, and public reporting."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Regulatory capture",
        "Over-automation of judgement"
      ]
    },
    {
      "entity_id": "B-003116",
      "entity_name": "Board of Taxation",
      "folder_name": "Board-of-Taxation",
      "category": "Risk & Assurance",
      "scale": "small",
      "title": "Recommendation tracker for audits, reviews, and inquiries",
      "idea": "Publish a single internal tracker for audit/review recommendations, owners, due dates, and implementation evidence.",
      "quote": "[Page 22]\nBoard of Taxation 2020-2021 Annual Report\n3 A 2020-21\nCTIVITIES OF THE BOARD IN\n3.1 Overview\nDuring the 2020-21 reporting year, the Board provided advice to the Government on a range of\nissues in relation to the taxation system through a variety of processes, including:\n• Formal reports to government with Board recommendations;\n• Letters to the Treasurer, the Minister for Housing and Assistant Treasurer, Treasury and\nthe ATO providing insights into the operation of the tax system including emerging issues\nidentified by the Board members through consultation with stakeholders;\n• Providing real-time intelligence to the Treasury and ATO, particularly in relation to the\nimpacts of the COVID-19 pandemic on the Australian businesses;\n• Meetings with Ministers to provide real time policy advice;\n• Providing oversight of the Commissioner’s remedial powers; and",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "Executives / assurance teams",
      "source": "annual-reports/2022.pdf (http://taxboard.gov.au/sites/taxboard.gov.au/files/2022-04/Final-20-21-Annual-Report.pdf)",
      "implementation": [
        "Pick one high-volume process or document family.",
        "Name an owner and baseline current volume, time, cost, and satisfaction.",
        "Run a 4-8 week pilot with clear before/after metrics.",
        "Publish lessons and decide whether to scale."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Regulatory capture",
        "Over-automation of judgement"
      ]
    },
    {
      "entity_id": "B-003116",
      "entity_name": "Board of Taxation",
      "folder_name": "Board-of-Taxation",
      "category": "Risk & Assurance",
      "scale": "large",
      "title": "Integrated assurance and lessons-learned system",
      "idea": "Create an assurance system that connects audit findings, risk registers, delivery reviews, and investment decisions.",
      "quote": "[Page 22]\nBoard of Taxation 2020-2021 Annual Report\n3 A 2020-21\nCTIVITIES OF THE BOARD IN\n3.1 Overview\nDuring the 2020-21 reporting year, the Board provided advice to the Government on a range of\nissues in relation to the taxation system through a variety of processes, including:\n• Formal reports to government with Board recommendations;\n• Letters to the Treasurer, the Minister for Housing and Assistant Treasurer, Treasury and\nthe ATO providing insights into the operation of the tax system including emerging issues\nidentified by the Board members through consultation with stakeholders;\n• Providing real-time intelligence to the Treasury and ATO, particularly in relation to the\nimpacts of the COVID-19 pandemic on the Australian businesses;\n• Meetings with Ministers to provide real time policy advice;\n• Providing oversight of the Commissioner’s remedial powers; and",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Executives / assurance teams",
      "source": "annual-reports/2022.pdf (http://taxboard.gov.au/sites/taxboard.gov.au/files/2022-04/Final-20-21-Annual-Report.pdf)",
      "implementation": [
        "Create a senior responsible owner and cross-functional delivery team.",
        "Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
        "Co-design with users and frontline staff before technology selection.",
        "Stage delivery through pilots, benefits tracking, and public reporting."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Regulatory capture",
        "Over-automation of judgement"
      ]
    },
    {
      "entity_id": "B-003116",
      "entity_name": "Board of Taxation",
      "folder_name": "Board-of-Taxation",
      "category": "Staff Productivity",
      "scale": "small",
      "title": "Reusable briefing and summary assistant for internal documents",
      "idea": "Create controlled templates for summarising reports, submissions, minutes, and ministerial briefs.",
      "quote": "[Page 20]\nAnnual Report 2022–23\nActivities of the Board in 2022–23\nOverview\nDuring the 2022–23 reporting year, the Board provided advice to the Government on a range of issues in\nrelation to the taxation system, in a variety of forms, including:\n• formal reporting to the Government with Board recommendations\n• advice to the Government, the Treasury and the ATO, on a range of taxation policy matters\n• meetings with ministers to provide real time policy advice\n• acting as a trusted adviser on various ad-hoc matters to the Government, the Treasury and the ATO.",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "APS staff / executives",
      "source": "other-pdfs/2022-23-bot-ar.pdf (http://taxboard.gov.au/sites/taxboard.gov.au/files/2024-03/2022-23-bot-ar.pdf)",
      "implementation": [
        "Pick one high-volume process or document family.",
        "Name an owner and baseline current volume, time, cost, and satisfaction.",
        "Run a 4-8 week pilot with clear before/after metrics.",
        "Publish lessons and decide whether to scale."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Sensitive information leakage",
        "Inconsistent quality of generated drafts"
      ]
    },
    {
      "entity_id": "B-003116",
      "entity_name": "Board of Taxation",
      "folder_name": "Board-of-Taxation",
      "category": "Staff Productivity",
      "scale": "large",
      "title": "Department-wide knowledge and briefing platform",
      "idea": "Build a secure knowledge platform that lets staff search, summarise, and cite approved departmental material.",
      "quote": "[Page 20]\nAnnual Report 2022–23\nActivities of the Board in 2022–23\nOverview\nDuring the 2022–23 reporting year, the Board provided advice to the Government on a range of issues in\nrelation to the taxation system, in a variety of forms, including:\n• formal reporting to the Government with Board recommendations\n• advice to the Government, the Treasury and the ATO, on a range of taxation policy matters\n• meetings with ministers to provide real time policy advice\n• acting as a trusted adviser on various ad-hoc matters to the Government, the Treasury and the ATO.",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "APS staff / executives",
      "source": "other-pdfs/2022-23-bot-ar.pdf (http://taxboard.gov.au/sites/taxboard.gov.au/files/2024-03/2022-23-bot-ar.pdf)",
      "implementation": [
        "Create a senior responsible owner and cross-functional delivery team.",
        "Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
        "Co-design with users and frontline staff before technology selection.",
        "Stage delivery through pilots, benefits tracking, and public reporting."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Sensitive information leakage",
        "Inconsistent quality of generated drafts"
      ]
    },
    {
      "entity_id": "B-003116",
      "entity_name": "Board of Taxation",
      "folder_name": "Board-of-Taxation",
      "category": "Citizen Services",
      "scale": "small",
      "title": "Plain-language service pages and proactive status updates",
      "idea": "Rewrite high-volume pages and letters into plain language, add status notifications, and measure contact reduction.",
      "quote": "[Page 21]\nAnnual Report 2023–24\nActivities of the Board in 2023–24\nCompleted reviews/projects\nReview of the Tax Treatment of Digital Assets and Transactions\nin Australia\nOn 21 March 2022, the former government released the Terms of Reference for a review of the taxation\ntreatment of digital assets (crypto assets) and transactions in Australia which were confirmed by the\ncurrent Government in August 2022.",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "Citizens / service users",
      "source": "other-pdfs/2023-24-bot-ar.pdf (http://taxboard.gov.au/sites/taxboard.gov.au/files/2025-09/2023-24-bot-ar.pdf)",
      "implementation": [
        "Pick one high-volume process or document family.",
        "Name an owner and baseline current volume, time, cost, and satisfaction.",
        "Run a 4-8 week pilot with clear before/after metrics.",
        "Publish lessons and decide whether to scale."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Digital exclusion",
        "Low public trust if feedback is not acted on"
      ]
    },
    {
      "entity_id": "B-003116",
      "entity_name": "Board of Taxation",
      "folder_name": "Board-of-Taxation",
      "category": "Citizen Services",
      "scale": "large",
      "title": "Single front door for life-event based services",
      "idea": "Bundle services around life events so citizens can complete related steps across agencies in one journey.",
      "quote": "[Page 21]\nAnnual Report 2023–24\nActivities of the Board in 2023–24\nCompleted reviews/projects\nReview of the Tax Treatment of Digital Assets and Transactions\nin Australia\nOn 21 March 2022, the former government released the Terms of Reference for a review of the taxation\ntreatment of digital assets (crypto assets) and transactions in Australia which were confirmed by the\ncurrent Government in August 2022.",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Citizens / service users",
      "source": "other-pdfs/2023-24-bot-ar.pdf (http://taxboard.gov.au/sites/taxboard.gov.au/files/2025-09/2023-24-bot-ar.pdf)",
      "implementation": [
        "Create a senior responsible owner and cross-functional delivery team.",
        "Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
        "Co-design with users and frontline staff before technology selection.",
        "Stage delivery through pilots, benefits tracking, and public reporting."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
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      "quote": "IT2 Actioned by the Evidence of whether a loan meets Div 7A requirements could be drawn from the basis on which the loan is being The Board provided a report to Government on its Post-Implementation Review\nBoard repaid. of Division 7A in 2014.Refer to 2016-17 Budget measure “Ten Year Enterprise\nPlan - targeted amendments to Division 7A”.",
      "impact": "High",
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      "proof": "Evidence-backed",
      "beneficiaries": "Executives / Parliament / public",
      "source": "other-pdfs/Outcome_of_Legacy_Ideas.pdf (http://taxboard.gov.au/sites/taxboard.gov.au/files/migrated/Outcome_of_Legacy_Ideas.pdf)",
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      "quote": "IT2 Actioned by the Evidence of whether a loan meets Div 7A requirements could be drawn from the basis on which the loan is being The Board provided a report to Government on its Post-Implementation Review\nBoard repaid. of Division 7A in 2014.Refer to 2016-17 Budget measure “Ten Year Enterprise\nPlan - targeted amendments to Division 7A”.",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Executives / Parliament / public",
      "source": "other-pdfs/Outcome_of_Legacy_Ideas.pdf (http://taxboard.gov.au/sites/taxboard.gov.au/files/migrated/Outcome_of_Legacy_Ideas.pdf)",
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