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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.

  • Federal Budget 2018-19

    15 Dec 2017

    The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to the 2018-19 Federal Budget. 

  • GST on Property Transactions

    15 Dec 2017

    The Tax Institute has prepared a submission following the GST on Property Transactions measure not being introduced into Parliament this year due to the Government's other legislative priorities.

  • Draft Taxation Ruling TR 2017/D7

    30 Nov 2017

    The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office (ATO) in relation to draft Taxation Ruling TR 2017/D7 Income Tax: when does a company carry on a business within the meaning of section 23AA of the Income Tax Rates Act 1986? (Draft Ruling).

  • 2017-18 Budget Measures

    10 Nov 2017

    The Tax Institute welcomes the opportunity to make a submission in relation to the 2017-18 Budget Measures in relation to banning sales suppression technology and extending the taxable payment reporting system (TPRS).

  • Innovation Technical Amendments

    10 Nov 2017

    The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to the Treasury Laws Amendment (Measures for a later sitting) Bill 2017: Fintech and venture capital amendments Exposure Draft (Exposure Draft).

  • Combatting Illegal Phoenixing

    02 Nov 2017

    The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to the paper entitled “Combatting Illegal Phoenixing – September 2017” (Consultation Paper).

  • Fringe Benefits Tax – Definition of Taxi

    23 Oct 2017

    The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office (ATO) in relation to the Fringe Benefits Tax – Definition of Taxi Discussion Paper.

  • Eligibility for the lower company tax rate

    29 Sep 2017

    The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to the Treasury Laws Amendment (Enterprise Tax Plan Base Rate Entities) Bill 2017 Exposure Draft.