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Business Tax Working Group - Final Report

Publication type

© Commonwealth of Australia 2012

ISBN 978 0 642 74861 4

This publication is available for your use under a

Creative Commons Attribution 3.0 Australia licence, with the exception of the Commonwealth Coat of Arms, photographs, images, signatures and where otherwise stated. The full licence terms are available from

the Creative Commons website.

Use of Business Tax Working Group (BTWG) material under a

Creative Commons Attribution 3.0 Australia licence requires you to attribute the work (but not in any way that suggests that the BTWG endorses you or your use of the work).

BTWG material used 'as supplied'

Provided you have not modified or transformed BTWG material in any way including, for example, by changing the BTWG text; calculating percentage changes; graphing or charting data; or deriving new statistics from published BTWG statistics - then the BTWG prefers the following attribution:

Source: The Australian Government, the Business Tax Working Group

Derivative material

If you have modified or transformed BTWG material, or derived new material from those of the BTWG in any way, then the BTWG prefers the following attribution:

Based on the Australian Government, the Business Tax Working Group, data

Use of the Coat of Arms

The terms under which the Coat of Arms can be used are set out on the

It's an Honour website

Other Uses

Inquiries regarding this licence and any other use of this document are welcome at:

The Treasury
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