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.

  • 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.

  • Digital currency inquiry

    02 Dec 2014

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

  • Exposure Draft – Miscellaneous Tax Amendments

    27 Oct 2014

    The Tax Institute welcomes the opportunity to make a submission to the Treasury in relation to the Exposure Draft -Tax and Superannuation Laws Amendment Bill: miscellaneous amendments (Exposure Draft).

    Our submission refers only to Schedule 1 Part 2 of the Exposure Draft and addresses our main concerns with the proposed amendments to the Taxation Administration Act1953 (Cth) (TAA) contained in that part of the Exposure Draft.