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.

  • MySuper transfers within a fund

    25 Aug 2015

    The Tax Institute welcomes the income tax relief the Government is providing to facilitate the transition to MySuper products, and in particular for its agreement to allow rollover for transfers within a fund in this process in the Media Release dated 29 June
    2015. We draw to attention two aspects of the rollover as proposed in the Media Release that we submit will need to be amended to ensure that the relief operates equitably and efficiently, and has its intended effect. 

  • Improving tax compliance – enhanced third party reporting, pre-filling and data matching

    19 Aug 2015

    The Tax Institute welcomes the opportunity to make a submission to the Treasury in relation to the Tax and Superannuation Laws Amendment (2015 Measures No. 5) Bill 2015: Third Party Reporting Exposure Draft. Our submission below addresses issues arising in relation to the Exposure Draft, in particular, clarification of the breadth of the application of the proposed amendments; and minor improvements to the explanatory material.

  • Foreign resident capital gains withholding tax

    10 Aug 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.5) Bill 2015: Foreign resident capital gains withholding payments exposure draft legislation
    (Exposure Draft).

  • Re:think - Tax Discussion Paper Submission

    02 Jul 2015

    The Tax Institute has long argued for a simpler, fairer and more efficient tax system and has for some time called for a mature debate on holistic tax reform. The Discussion Paper provides a platform for a broad-ranging debate about the future of our tax system.

  • Better targeting the income tax transparency laws

    01 Jul 2015

    The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to the Tax and Superannuation Laws Amendment (Better Targeting the Income Tax Transparency Laws) Bill 2015 exposure draft legislation (Exposure Draft).

  • Tax integrity: multinational anti-avoidance law

    10 Jun 2015

    The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to the Tax Laws Amendment (Tax Integrity Multinational Anti-Avoidance Law) Bill 2015 exposure draft legislation (Exposure Draft).

  • Charitable Taxation Concessions – Proposed Legislative Amendments

    26 May 2015

    The Tax Institute welcomes the opportunity to make a submission to the Chief Minister, Treasury and Economic Development Directorate (CMD) in relation to the proposal to amend the availability of tax concessions available for charitable and other organisations that operate in the ACT (Proposal).