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Submissions

The Tax Institute is the most respected and influential contributor to the development of tax policy and administration in Australia. As part of this contribution, we prepare top level submissions on tax policy, administration and technical matters at both Federal and State levels. Non-confidential submissions prepared from 1996 onwards and covering legislation, ATO and Treasury consultative documents and papers, as well as rulings, determinations and a range of other ATO opinion and guideline documents, are available here.

  • Superannuation reform package

    20 Sep 2016

    The Tax Institute welcomes the opportunity to make a submission to the Treasury in relation to the Superannuation reform package of exposure drafts. Our submission addresses our main concerns in relation to the package of exposure draft legislation and associated explanatory material. 

  • Duty payable by Foreign Purchasers – Request for Guidance

    09 Aug 2016

    On 4 May 2016, The Tax Institute lodged a submission with the Commissioner of State Revenue to request the Commissioner consider issuing further guidance in relation to the new duty payable by foreign purchasers that was introduced into the Duties Act 2000 (VIC) (Duties Act) in 2015. We received a response to our submission (dated 15 July 2016). This submission and the Acting Commissioner's response can be viewed here. 

  • Declaring certain services as tax (financial) advice services

    08 Aug 2016

    The Tax Institute welcomes the opportunity to make a submission to the Tax Practitioners Board (Board) in relation to the Declaring certain services as tax (financial) advice services discussion paper. The Discussion Paper contemplates five additional services that registered tax (financial) advisers will be permitted to provide.

  • Mandatory Disclosure of Tax Information

    14 Jul 2016

    The Tax Institute welcomes the opportunity to make a submission to the Treasury in relation to the OECD Proposals for Mandatory Disclosure of Tax Information Discussion Paper (Discussion Paper).

  • Private Rulings and Tax Disputes

    14 Jul 2016

    The Tax Institute wishes to make a submission on the tax disputes process in relation to private rulings. In this submission, we have outlined our concerns regarding the current process, as well as potential solutions.

  • Implementing a Diverted Profits Tax

    17 Jun 2016

    The Tax Institute welcomes the opportunity to make a submission to the Treasury in relation to the Discussion Paper “Implementing a Diverted Profits Tax” dated May 2016.

  • Joint bodies submission: Taxation Ruling TR 2016/D1

    24 May 2016

    The Tax Institute, Chartered Accountants Australia and New Zealand, CPA Australia, Institute of Public Accountants and Taxpayers Australia have recently prepared a Joint Bodies submission in relation to Taxation Ruling TR 2016/D1 which deals with the deductibility of expenditure on a commercial website.

  • Draft guidance note on foreign investment Tax Conditions

    26 Apr 2016

    The Tax Institute welcomes the opportunity to make a submission to the Foreign Investment Review Board (FIRB) in relation to the draft guidance note on foreign investment tax conditions (Guidance Note). The Guidance Note relates to the standard conditions for foreign investment applications announced by the Treasurer in a Media Release dated 22 February 2016 (Tax Conditions).