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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.

  • Joint Bodies Submission | JobKeeper Stimulus Package

    03 Apr 2020

    The Tax Institute has lodged a submission together with the Peak Bodies which represent the tax profession containing the Top 5 issues which should be addressed in the JobKeeper package legislation.

  • Joint Bodies Submission | Tax Profession an ‘essential service’

    02 Apr 2020

    The Tax Institute has lodged a submission together with the Peak Bodies which represent the tax profession requesting recognition of the tax profession as an ‘essential service’ throughout the COVID-19 crisis. A copy of the submission was also circulated to the Federal Treasurer and all State and Territory Treasurers.

  • The Tax Institute Submission | TPB proposal in relation to increasing CPE requirements

    19 Mar 2020

    The Tax Institute welcomes the opportunity to make a submission to Tax Practitioners Board (TPB) in relation to the TPB Discussion Paper - TPB(DP) D1/2020 Tax Practitioners Board Continuing professional education requirements for tax practitioners under the Tax Agent Services Act 2009 (Discussion Paper).

    The Tax Institute is a leading provider of tax education and Continuing Professional Development. We make our submission on behalf of members of The Tax Institute.

  • The Tax Institute Submission | TR 2019/D6 - Income Tax

    11 Mar 2020

    The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office in relation to TR 2019/D6 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets (TR 2019/D6).

  • Corporate Tax Residency Review

    05 Mar 2020

    The Taxation Committee of the Business Law Section of the Law Council of Australia (the Committee) welcomes the opportunity of commenting on the Consultation Guide released by the Board of Taxation in September 2019 entitled Corporate tax residency - Consultation Guide (Consultation Guide).

  • 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.