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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 | 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?

  • The Tax Institute Submission | ATO Guidance

    14 Nov 2019

    The Tax Institute has prepared the following submission to the Australian Taxation Office (ATO) in relation to ATO guidance. The purpose of this submission is to outline the Institute’s concerns in relation to what we perceive to be growing trends in relation to ATO guidance.

  • The Tax Institute Submission | Treasury - Explanatory Memoranda

    14 Nov 2019

    The Tax Institute has prepared the following submission to Treasury in relation to Explanatory Memoranda (EMs). The purpose of this submission is to outline the Institute’s concerns in relation to what we perceive to be growing trends in relation to the quality of EMs being prepared by Treasury.