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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.

• Proposed TPB Guideline TPB(PG) D04/2013 - Exposure Draft

  24 May 2013

  The Tax Institute is pleased to have the opportunity to make a submission to the TaxPractitioners Board (Board) in relation to the Exposure Draft: Proposed TPB GuidelineTPB(PG) D04/2013 -– Course in Australian taxation law that is approved by the Boardfor tax (financial product) advisers (Exposure Draft).

• Sustaining the Superannuation Contribution Concession

  20 May 2013

  The Tax Institute recommends that the Government defers to 1 July 2013implementation of the 2012-13 Budget measure to increase superannuationcontributions tax to 30% for taxpayers with income greater than $300,000.

• Reforms to Self-Education Expense Deductions

  14 May 2013

  The Tax Institute and Business Law Section of the Law Council of Australia (Joint Bodies) write to you to express our deep concern regarding the Government’s recentlyannounced measure1 to reform the self-education expense deduction by capping thedeductible amount at $2,000 per annum from 1 July 2014.

• Reforms to Self-Education Expense Deductions

  13 May 2013

  The Tax Institute and Business Law Section of the Law Council of Australia (Joint Bodies) write to you to express our deep concern regarding the recently announcedmeasure1 to reform the self-education expense deduction by capping the deductibleamount at $2,000 per annum from 1 July 2014.

• A Statutory Definition of Charity

  02 May 2013

  The Tax Institute is pleased to have the opportunity to make a submission to theTreasury in relation to the A Statutory Definition of Charity Exposure Draft (Exposure Draft).

• Improving the Transparency of Australia's Business Tax System

  26 Apr 2013

  The Tax Institute thanks Treasury for the opportunity to make this submission inresponse to the Discussion Paper entitled “Improving the transparency of Australia's business tax system” dated 3 April, 2013 (the “Discussion Paper”).

• Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Bill 2013

  15 Apr 2013

  The Tax Institute thanks the Senate Standing Committee on Economics (the“Committee”) for this opportunity to make a submission in relation to the Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Bill 2013 (the“Bill”).

• Removal of capital gains discount for non-resident individuals – Exposure Draft

  08 Apr 2013

  The Tax Institute is pleased to have the opportunity to make a submission to theTreasury in relation to the Removal of capital gains discount for non-residentindividuals – Exposure Draft (Exposure Draft).

• Discussion Paper: Post-implementation review of Division 7A of Part III of the Income Tax Assessment Act 1936

  27 Mar 2013

  The Tax Institute thanks you for the opportunity to provide this submission in response tothe Board of Taxation?s Discussion Paper entitled “Post-implementation review of Division 7A of Part III of the Income Tax Assessment Act 1936” (the “Discussion Paper”).

• Review of the Operation of the Freedom of Information Act 1982 and the Australian Information Act 2010

  26 Mar 2013

  We have pleasure in enclosing a submission which has been prepared jointly by the Taxation Committee of the Business Law Section of the Law Council of Australia and the Taxation Institute.