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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 | TD 2019/D8 - What is an employee share trust?

    28 Oct 2019

    The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office (ATO) in relation to the Draft Taxation Determination - Income Tax: what is an ‘employee share trust’? (Draft TD). Our submission below addresses our main concerns in relation to the Draft TD. In particular, we consider that, should the ATO not change the view held in the Draft TD, then a legislative change will be necessary.

  • 2020-21 Pre-Budget Submission

    23 Oct 2019

    The Tax Institute welcomes the opportunity to make a submission to the Treasurer in relation to the 2019-20 Federal Budget. We refer to the media release issued by the Assistant Treasurer, the Hon Michael Sukkar MP on 30 September 2019 inviting submissions for the 2020 – 21 Federal Budget1, where the Government has expressed its plan for a stronger economy and to secure a better future for all Australians.

  • Review of the Tax Practitioners Board - Discussion Paper

    12 Sep 2019

    The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to the Review of the Tax Practitioners Board (Review) in response to the August Discussion Paper (Discussion Paper). This review is an extremely important review given the role of the Tax Practitioners Board (TPB) to govern and regulate the tax profession.

  • TTI Superannuation Reforms Priority List – Proposed solutions – Residency of SMSFs

    30 Aug 2019

    We refer to the Superannuation Reforms Priority list we submitted to Treasury and the Australian Taxation Office on 21 June 2018 (refer Annexure A). We also refer to our meeting with Treasury and the Australian Taxation Office on 1 August 2018. During that meeting Treasury indicated that it would be interested in hearing suggested solutions in relation to the reform issues we raised in our Superannuation Reforms Priority list.

    The purpose of this letter is to outline our suggested solution in relation to the ‘residency status for self-managed superannuation funds’ (SMSF) issue raised in our Superannuation Reform Priorities List.

  • TTI Superannuation Reforms Priority List – Proposed solutions – Transfer of Foreign Super Benefits

    30 Aug 2019

    We refer to the Superannuation Reforms Priority list we submitted to Treasury and the Australian Taxation Office on 21 June 2018 (refer Annexure A). We also refer to our meeting with Treasury and the Australian Taxation Office on 1 August 2018. During that meeting Treasury indicated that it would be interested in hearing suggested solutions in relation to the reform issues we raised in our Superannuation Reforms Priority list.

    The purpose of this letter is to outline our suggested solution in relation to the ‘transfer of foreign superannuation fund benefits to an Australian superannuation fund’ issue raised in our Superannuation Reform Priorities List.