Commencement of Budget tax changes on negative gearing, capital gains and trusts

Question

1. Treasury has previously advised that work commenced on the Budget tax changes during the summer of 2025-26. Could Treasury please identify the key date when that work commenced? 2. According to the publicly available organisation chart for Treasury, between January and April 2026 there was a restructure where three new branches were added to the Tax Analysis Division. Were these new branches the primary areas that worked on these tax changes and can you advise the exact dates these branches were established? 3. It was previously advised that any key records and advice to Government would be saved through the Parliamentary Document Record System or another similarly appropriate record keeping system. Accordingly, can Treasury please advise the date: a. Treasury first provided costings prepared by Tax Analysis Division b. Treasury first provided advice that mentioned a ''minimum 30 per cent tax'' on capital gains; c. Treasury first provided advice mentioning the need to consult with 'start-up' businesses; and d. Treasury first provided advice regarding the impact on venture capital investment, start-up funding or business formation?