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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.

  • The Tax Institute Submission | TPB proposal in relation to increasing CPE requirements

    19 Mar 2020

    The Tax Institute welcomes the opportunity to make a submission to Tax Practitioners Board (TPB) in relation to the TPB Discussion Paper - TPB(DP) D1/2020 Tax Practitioners Board Continuing professional education requirements for tax practitioners under the Tax Agent Services Act 2009 (Discussion Paper).

    The Tax Institute is a leading provider of tax education and Continuing Professional Development. We make our submission on behalf of members of The Tax Institute.

  • Corporate Tax Residency Review

    05 Mar 2020

    The Taxation Committee of the Business Law Section of the Law Council of Australia (the Committee) welcomes the opportunity of commenting on the Consultation Guide released by the Board of Taxation in September 2019 entitled Corporate tax residency - Consultation Guide (Consultation Guide).

  • The Tax Institute Submission | Death and Taxes – Investigation into ATO systems and processes for dealing with Deceased Estates

    13 Feb 2020

    The Tax Institute welcomes the opportunity to make a submission to the Inspector-General of Taxation and Taxation Ombudsman (IGT) in relation to the Death and Taxes – Investigation into ATO systems and processes for dealing with Deceased Estates review (Review).

    Summary

    Our submission below addresses a number of issues including:

    • The public guidance issued by the ATO to assist executors and administrators;
    • ATO systems, including the ATO Portals, for dealing with deceased estates; and
    • Legislative impediments to the effective administration of deceased estates.

  • Letter to Treasury requesting a legislative amendment for car parking fringe benefits

    19 Dec 2019

    In light of the release of draft Draft Taxation Ruling TR 2019/D5 Fringe Benefits Tax: car parking benefits and Draft FBT Guide for Employers Chapter 16 – Car parking fringe benefits recently issued for public consultation by the Australian Taxation Office (ATO), The Tax Institute is resubmitting its submission made to Treasury on 20 July 2018 recommending legislative changes required to be made to ‘car parking fringe benefits’ legislation in the Fringe Benefits Tax Assessment Act 1986 (Cth).

  • The Tax Institute submission | TD 2019/D11 assumed liability

    16 Dec 2019

    Draft Taxation Determination 2019/D11 Income tax: where a liability is assumed on acquisition of a CGT asset, is the assumed liability excluded from the cost base of the asset if expenditure on discharge of the liability is deductible?