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.
20 Aug 2019
On behalf of The Tax Institute’s Western Australia Technical Committee, we are writing to request a meeting with you to discuss a proposal we would like to make to the Government of Western Australia, Department of Treasury.
06 Jun 2019
The Tax Institute wishes to provide its views on the proposed new economic entitlement provisions contained in Division 3 of Part 2 of the State Taxation Acts Amendment Bill 2019 (the Bill). In this submission, The Tax Institute also raises its concerns about the provisions proposed to impose duty on the acquisition of fixtures contained in Division 2 of Part 2 of the Bill and the retrospective nature of the provisions contained in Part 5 of the Bill which remove the special provisions for calculating the value of land on which a heritage building is situated.
05 Jun 2019
The National Tax Liaison Group (NTLG) is the Australian Taxation Office’s (ATO) longest standing consultative forum, focusing on strategic taxation matters of national interest. The primary objective of the NTLG is to provide a wide range of stakeholders with the opportunity to discuss the strategic direction of the tax system and to deliver opportunities for improvements to the administration of the tax system. The NTLG's membership is comprised of senior ATO and Treasury officers and representatives of the major tax, law, and accounting professional associations. Details of the activities of the NTLG, including its membership, can be found here.
16 Apr 2019
It has been reported in the media recently that you described the long standing, express statutory availability of a tax deduction for assistance from a lawfully authorised tax practitioner as a “rort”, and propose that a Labor government would cap that deduction at $3,000.
02 Apr 2019
The Tax Institute welcomes the opportunity to make a submission to the Board of Taxation in relation to the Post-Implementation review of the Tax Transparency Code Consultation Paper (Consultation Paper).
The Tax Institute acknowledges that increased transparency, including a well-designed voluntary TTC, will have a positive impact on the integrity of the tax system and thereby on voluntary compliance. In particular, transparency measures have the ability to positively influence the perception of taxpayers generally with respect to the large corporate sector and to underscore the important role they play in the economy. A properly designed TTC can assist in moving any public discussion away from unhelpful rhetoric, such as notions of a company paying its ‘fair share’ of tax, to more accurate and objective measures.