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.

  • Single Touch Payroll

    16 Mar 2015

    The Tax Institute writes to comment on the Australian Taxation Office (ATO) discussion paper in relation to Single Touch Payroll (Discussion Paper). Single Touch Payroll has the potential to significantly impact our members and their clients, many of which are small businesses.

  • 2015-16 Federal Budget Submission

    12 Mar 2015

    The Tax Institute is pleased to respond to the invitation from the Treasurer, The Hon Joe Hockey MP, to submit our views with respect to priorities for the 2015-16 Budget.

  • TPB Information Sheet TPB(I) D25/2015 - Sufficient experience transitional period

    26 Feb 2015

    The Tax Institute welcomes the opportunity to make a submission to the Tax Practitioners Board in relation to the Exposure Draft TPB Information Sheet TPB(I) D25/2015 - Applying for registration during the transitional period: Sufficient experience to be able to provide tax (financial) advice services to a competent standard.

  • Look-through treatment for instalment warrants and instalment receipts

    17 Feb 2015

    The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to the Tax and Superannuation Laws Amendment (2015 Measures No. 2) Bill 2015: Instalment warrants exposure draft legislation (Exposure Draft). We congratulate the Government for proceeding with this long-awaited legislative clarification.

  • Improvements to the Taxation of Employee Share Schemes

    09 Feb 2015

    The Tax Institute welcomes the opportunity to make a submission to the Treasury in relation to the Exposure Draft Tax and Superannuation Laws Amendment (2015 Measures No. 1) Bill 2015: Improvements to the taxation of employee share schemes
    (Exposure Draft).

  • Inquiry into Corporate Tax Avoidance

    03 Feb 2015

    The Tax Institute welcomes the opportunity to make a submission to the Senate Economics References Committee (Committee) in relation to the Inquiry into Corporate Tax Avoidance (Inquiry). 

  • Assessing the risk: allocation of profits within professional firms

    07 Jan 2015

    The Tax Institute writes to comment on the ATO’s draft guidelines, Assessing the risk: allocation of profits within professional firms (Guidelines). The Guidelines directly affect our members and also impact on the professional advice given by our members to their clients regarding the use of business structures in a wide range of industries.