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.
21 Apr 2017
The Tax Institute welcomes the review of stapled structures and the opportunity to make a submission to the Treasury in relation to the Stapled Structures Consultation Paper (Consultation Paper). The Tax Institute is supportive of Treasury undertaking this review. We hope that the review achieves the outcome of providing certainty for the tax treatment of stapled structures which are critical to attracting investment, in particular foreign investment, into vital infrastructure.