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.

  • Capital Gains Tax Exemption for Compensation and Insurance

    22 Oct 2014

    The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to Tax and Superannuation Laws Amendment Bill: CGT exemption forcompensation and insurance (Exposure Draft). Legislative references in this submission are to the Income Tax Assessment Act 1997 unless noted otherwise.We welcome these amendments, which address one of the announced but unenacted measures from the previous government (Item 64 of the list of measures the current government announced that it would proceed with on 14 December 2013). Our submission proposes some amendments to the Exposure Draft, which would more fully address the relevant announcements.

  • Providing certainty for superannuation fund mergers – exposure draft legislation

    22 Oct 2014

    The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to Tax and Superannuation Laws Amendment (2014 Measures No. 7) Bill 2014: Providing Certainty for Superannuation Fund Mergers (Exposure Draft). Our submission addresses extending the scope of the Exposure Draft to internal voluntary transfers, and provides comments on other more technical issues.

  • Australia’s Tax Treaty Negotiation Program

    19 Aug 2014

    The Tax Institute welcomes the opportunity to make a submission to the Treasury in response to the public invitation to comment on Australia’s Tax Treaty Negotiation Program issued on 11 July 2014.

    Tax treaties are key to enabling Australian taxpayers to participate effectively in the global economy and non-resident taxpayers to participate in our domestic economy. It is therefore desirable that Australia’s tax treaty negotiation program be periodically reviewed and updated to reflect current global economic setting.

  • Review into the ATO's approach to debt collection

    30 Jul 2014

    In The Tax Institute's opinion, the ATO's processes in the area of debt collection could be improved. The most powerful evidence of this is the number of times our members complain to us about ATO debt collection activity.  

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