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.

  • 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.  

  • Inquiry into Tax Disputes

    17 Jul 2014

    The Tax Institute welcomes the opportunity to make a submission to the House of Representatives Standing Committee on Tax and Revenue (the Committee) in relationto its Inquiry into Tax Disputes.

  • Revised Tax Treaty with Switzerland

    15 Jul 2014

    The Tax Institute welcomes the opportunity to comment on the International Tax Agreements Amendment Bill (No.1) 2014 Exposure Draft (Exposure Draft) and itsaccompanying Explanatory Memorandum (EM) which is intended to give the force of law in Australia to the Convention between Australia and the Swiss Confederation for the Avoidance of Double Taxation with Respect to Taxes on Income, with Protocol (the revised Swiss Convention) signed in Sydney on 30 July 2013.

  • Registration requirements for tax (financial) advisers

    10 Jul 2014

    The Tax Institute welcomes the opportunity to make a submission to the Treasury in relation to the Tax Agent Services Amendment (Tax (Financial) Adviser) Regulation2014 (Draft Regulations) and associated Explanatory Statement.

    Our submission addresses our deep concerns with aspects of the Draft Regulations setting out the education and experience requirements for tax (financial) advisers.

  • Improving the Integrity of the Foreign Residents CGT Regime

    12 Jun 2014

    The Tax Institute welcomes the opportunity to make a submission to the Treasury in relation to the Tax and Superannuation Laws Amendment (2014 Measures No. 3) Bill 2014: foreign resident CGT integrity measures Exposure Draft (Exposure Draft).

  • Thin capitalisation and 23AJ

    11 Jun 2014

    The Tax Institute welcomes the opportunity to make a submission to the Treasury in relation to the Tax and Superannuation Laws Amendment (2014 Measures No. 3) Bill2014: Thin capitalisation and 23AJ (Exposure Draft). Our comments focus specifically on the proposed increase to the de minimis threshold.

  • Review into Tax System Impediments facing Small Business

    03 Jun 2014

    The Tax Institute welcomes the opportunity to make a submission to the Board of Taxation (Board) in relation to the review the Board is undertaking in relation to tax system impediments faced by small businesses.

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