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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.

  • Protecting your Superannuation Package

    29 May 2018

    The Government has released exposure draft legislation and explanatory material to implement the protecting your superannuation package. 

  • Supplies no longer treated as GST-free due to amendments with effect from 1 October 2016

    01 May 2018

    The Tax Institute wishes to seek clarification of the Commissioner’s interpretation of subsection 38-190(3)(c)(iii) of the A New Tax System (Goods and Services) Act 1999 (Cth) (GST Act). This subsection was inserted into the legislation by virtue of the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (Cth) (TSLA) with effect from 1 October 2016.

  • Implementing the OECD Hybrid Mismatch Rules

    09 Apr 2018

    The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to the Treasury Laws Amendment (OECD Hybrid Mismatch Rules) Bill 2018: Amendments and associated Explanatory Materials.

  • Superannuation Guarantee Integrity Package

    16 Mar 2018

    The Tax Institute (TTI) welcomes the opportunity to make a submission in relation to the Superannuation Guarantee (SG) Integrity Package. The proposed SG measures for this package are contained in the Treasury Laws Amendment (Taxation and Superannuation Guarantee Integrity Measures) Bill 2018 (Cth) (Exposure Draft) and the accompanying exposure draft explanatory material (EM).

  • Joint organisations submission - Diverted Profits Tax ATO Guidance

    09 Mar 2018

    The Australian Financial Markets Association, Chartered Accountants Australia and New Zealand, Corporate Tax Association, CPA Australia, Deloitte, Ernst & Young, Greenwoods & Herbert Smith Freehills, KPMG, Law Council of Australia (Business Law Section), Minerals Council of Australia, PwC and The Tax Institute (together the Joint Organisations) welcome the opportunity to make a joint submission to the Australian Taxation Office (ATO) in relation to the Draft Law Companion Ruling1 LCR 2017/D7:  Diverted Profits Tax (LCR) and Draft Practical Compliance Guideline PCG 2018/D2:  Diverted Profits Tax (PCG) (Draft Guidelines).

  • Small Business CGT Concessions

    05 Mar 2018

    The Tax Institute (TTI) welcomes the invitation to make a submission in relation to the measures announced to improve the integrity of the small business capital gains tax (CGT) concessions.

  • Reversionary Transition to Retirement Income Streams

    28 Feb 2018

    The Tax Institute (TTI) refers to the consultation on the exposure draft legislation referred to as Treasury Laws Amendment (Measures for a Later Sitting) Bill 2018 – Miscellaneous Amendments – Transition to Retirement Income Streams.

  • Superannuation Taxation Integrity Measures

    19 Feb 2018

    The Tax Institute welcomes the opportunity to make a submission in relation to the proposed superannuation reforms to the limited recourse borrowing arrangements (LRBA) and non-arm’s length income (NALI) provisions.