Aps5-Aps6 Policy Analysts

LOCATION: Canberra, Melbourne, Sydney

TENURE: Ongoing/Non-ongoing (specified term)

SYNOPSIS:
**About Revenue Group**

Revenue Group is the primary policy adviser to government on Commonwealth taxation and retirement income policy. Our functions cover policy development and implementation, revenue costings and forecasting.

The Group has an interest in the national tax base including State taxes and how they interact with Commonwealth taxes. The power to tax is at the heart of the Federal Government's responsibilities. Tax policy settings fund government activities, have a powerful effect on the performance of the economy and give expression to community norms on fairness.

Our tax policy work covers all policy matters, from individuals, small and large businesses to the largest of multinationals; the indirect tax system — the Goods and Services Tax, the excise system which includes tobacco, alcohol and petroleum excise; interactions between our tax system and other jurisdictions' including through Australia's network of tax treaties, and international engagement on tax policy matters both bilaterally and through representing Australia at various international fora, such as the OECD.

Revenue Group also provides policy and legislative advice to Government on initiatives to improve retirement outcomes for Australians. This involves cross-cutting issues spanning tax policy, government expenditure on pensions, and the regulation and governance of superannuation funds in improving member outcomes.

Our people are in Canberra, Melbourne and Sydney and include secondees from the Australian Taxation Office who contribute different skills and insights to inform our policy advice and contribute to the capability building of our staff.

**Personal and Indirect Tax and Charities Division**

The Personal and Indirect Tax and Charities Division seeks to shape and implement Government priorities by providing informed, timely and effective policy advice to Treasury Ministers regarding the taxation of individuals, small business, and particular industry sectors, and in respect of indirect taxes, the taxation and regulation of not for-profits, and tax administration.

The Division has three Branches:

- State, Indirect, Industry Taxes and Not-for-Profits Branch
- Personal and Small Business Tax Branch
- Tax System Branch

The **State, Indirect, Industry Taxes and Not-for-Profits Branch** provides advice to government on the regulatory framework for not-for-profit entities, including tax settings, to support a robust not-for-profits sector and to protect public trust and confidence. It also provides policy advice relating to the Goods and Services Tax; State Taxes; Fuel, Alcohol and Tobacco Excise; the Wine Equalisation Tax; Luxury Car Tax and Industry Tax Policy.

The **Personal and Small Business Tax Branch** provides policy advice on tax issues affecting all taxpayers including personal tax rates and thresholds, offsets, capital gains tax, deductions, and the Medicare levy. The Branch also has policy responsibility for small business tax, the R&D tax incentive, trust taxation issues, individual residency issues and fringe benefits tax.

The **Tax System Branch** provides policy advice on Australia's tax architecture and the regulatory framework for individuals and entities in the tax administration system including regulation of tax agents. It also brings a longer
- term, whole-of-system perspective to major policy issues including focusing on interlinkages between various tax bases and is conducting a review of the shadow economy.

**Corporate and International Tax Division**

The **Corporate and International Tax Division** serves the Australian people by assisting Treasury Ministers to improve the structure, integrity, and competitiveness of Australia's corporate and international tax system, to promote fiscal sustainability and increase productivity.

The Division plays an important role in influencing international tax policy development through engagement with international forums, most notably the OECD and G20. It promotes a stronger, more sustainable tax system in line with Government priorities by providing informed and timely policy advice to Treasury ministers and Government agencies. Our particular focus is the corporate tax system, the tax treaties program and international tax frameworks. The Division contributes to Revenue Group's whole-of-system thinking on tax policy and longer-term stewardship of the tax system. It monitors and promotes the effective and efficient operation of the corporate tax system, including international linkages, and how it integrates with other parts of the tax system, the economic environment, and other policy arms of government.

The Division has two Branches: Corporate Tax Branch and International Tax Branch.

The **Corporate Tax Branch** is responsible for domestically focused tax policies that affect large businesses, including reporting regimes and regimes tha