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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 | Provision of Housing by Charities and the Hunger Project Case

    14 Dec 2020

    The Tax Institute fully endorses the LCA Housing CIS Submission. In summary, in relation to the Housing CIS we would like to see clearer guidance on the provision of housing by ownership, clarification of the reference to not-for-profit in paragraph 5.2 as outlined in the LCA submission and a clear statement of the important place of the provision of housing as charitable beyond the relief of poverty context.

  • The Tax Institute Submission | Corporate tax residency

    02 Dec 2020

    The Tax Institute made a submission to the Board of Taxation in relation to the paper released in December 2019 and entitled Corporate tax residency – Options Paper. Subsequently, the Institute also had meetings with the Board of Taxation to discuss our position and the recommendations made by the Board of Taxation.

  • Joint Bodies Submission | JobMaker Hiring Credit Exposure Draft Rules

    30 Nov 2020

    The Joint Bodies welcome the JobMaker Hiring Credit (JobMaker) measure. We have reviewed the Exposure Draft Coronavirus Economic Response Package (Payments and Benefits) Amendment Rules (No. 9) 2020 (Exposure Draft Rules) and the Exposure Draft Explanatory Material (Explanatory Material) published by Treasury on 30 October 2020. Ahead of the Exposure Draft being finalised and registered, the Joint Bodies would like to raise a number of issues for Treasury’s consideration.

  • The Tax Institute Submission | Draft Taxation Determination TD 2019/D11

    12 Nov 2020

    The Tax Institute provides the following comments and observations in relation to Draft Tax Determination TD 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? which was published for consultation on 30 October 2019.

  • The Tax Institute Submission | Queensland Office of State Revenue website

    11 Nov 2020

    A topic of discussion at the meeting was the lack of a dedicated website for the Queensland Office of State Revenue (OSR). The members of the TCC, representing constituent members from The Tax Institute (TTI), the Chartered Accountants Australia and New Zealand, CPA Australia, the Queensland Law Society, and the Bar Association of Queensland, each strongly support the OSR having its own standalone website.

  • The Tax Institute Submission | Draft revenue ruling DA-064

    10 Nov 2020

    The Tax Institute welcomes the opportunity to make a submission to the State Revenue Office of Victoria in relation to draft revenue ruling DA-064. Overall, we consider that a public ruling outlining the views of the Commissioner of State Revenue on the activities which would constitute land development for the purposes of the Duties Act 2000 is desirable. However, we are of the view that the current draft ruling goes beyond the words and intent of the legislation and should be amended before it is finalised.

  • The Tax Institute Submission | 2020-21 Federal Budget Submission

    28 Aug 2020

    The Tax Institute welcomes the opportunity to make an additional submission in response to the call by the Minister for Housing and Assistant Treasurer, the Hon Michael Sukkar, on 27 July 2020 for such submissions from individuals, businesses and community groups on their views regarding priorities for the 2020-21 Budget.