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.
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Review into the tax administration of GST refunds arising from the lodgement of business activity statements
08 Jun 2004
A submission to the Inspector-General of Taxation regarding the review into the tax administration of GST refunds arising from the lodgement of business activity statements.
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Joint Submission regarding TD 2004/D8
03 Jun 2004
A joint submission from the Taxation Institute of Australia, the Institute of Chartered Accountants in Australia, CPA Australia, Taxpayers Australia and the National Institute of Accountants regarding TD 2004/D8 Income Tax: Does expenditure on the acquisition of financial securities satisfy the 'expended directly' requirement of Division 10BA of Part III of the Income Tax Assessment Act 1936?
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Submission on Review of Aspects of Income Tax Self Assessment
28 May 2004
This submission responds to the questions posed in the March 2004 release for public comment of the consultative paper: Review of Aspects of Income Tax Self Assessment. It was compiled from comments made by senior tax practitioner members of the Taxation Institute. Therefore, this submission highlights the key concerns of senior tax practitioners representing and advising on all areas of Australian business.
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Joint Submission regarding TD 2004/D7
26 May 2004
A joint submission from the Taxation Institute of Australia, the Institute of Chartered Accountants in Australia, CPA Australia, Taxpayers Australia and the National Institute of Accountants regarding Draft Taxation Determination TD 2004/D7 - Income Tax: can section 79D of the Income Tax Assessment Act 1936 operate to limit deductions available under Division 10B or Division 10BA of Part III of the Income Tax Assessment Act 1936?
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Submission in response to the Treasury Discussion Paper: Review of the debt/equity provisions of the income tax law regarding certain 'at call' loans
30 Apr 2004
The Taxation Institute's submission in response to the Treasury Discussion Paper, Review of the Debt/Equity Provisions of the Income Tax Law Regarding Certain 'At Call' Loans. The Taxation Institute makes some general comments about its overall position on this Discussion Paper, followed by specific comments, which address each section of this Paper.
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Submission in response to the Treasury Discussion Paper: Review of the debt/equity provisions of the income tax law regarding certain 'at call' loans
30 Apr 2004
The Taxation Institute's submission in response to the Treasury Discussion Paper, Review of the Debt/Equity Provisions of the Income Tax Law Regarding Certain 'At Call' Loans. The Taxation Institute makes some general comments about its overall position on this Discussion Paper, followed by specific comments, which address each section of this Paper.
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Submission in response to the Treasury Discussion Paper: Review of the debt/equity provisions of the income tax law regarding certain 'at call' loans
30 Apr 2004
The Taxation Institute's submission in response to the Treasury Discussion Paper, Review of the Debt/Equity Provisions of the Income Tax Law Regarding Certain 'At Call' Loans. The Taxation Institute makes some general comments about its overall position on this Discussion Paper, followed by specific comments, which address each section of this Paper.
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Review of the debt/equity provisions of the income tax law regarding certain 'at call' loans
30 Apr 2004
The Taxation Institute's submission in response to the Treasury Discussion Paper, Review of the Debt/Equity Provisions of the Income Tax Law Regarding Certain 'At Call' Loans. The Taxation Institute makes some general comments about its overall position on this Discussion Paper, followed by specific comments, which address each section of this Paper.
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Submission in response to the Treasury Discussion Paper: Review of the debt/equity provisions of the income tax law regarding certain 'at call' loans
30 Apr 2004
The Taxation Institute's submission in response to the Treasury Discussion Paper, Review of the Debt/Equity Provisions of the Income Tax Law Regarding Certain 'At Call' Loans. The Taxation Institute makes some general comments about its overall position on this Discussion Paper, followed by specific comments, which address each section of this Paper.
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Post-Implementation Review of Division 35 ITAA 1997 - Deferral of Losses from Non-Commercial Business Activities
29 Mar 2004
The Taxation Institute supports the Board of Taxation's post-implementation review of the quality and effectiveness of Division 35 (the non-commercial loss provisions), and welcomes this opportunity to provide our input.
