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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.

  • Joint Bodies Submission | Superannuation Guarantee Amnesty

    17 Jun 2020

    The Superannuation Guarantee Amnesty (SG Amnesty) was introduced on 6 March 2020. This was at a time when the COVID-19 pandemic resulted in sudden closures and severely restricted working conditions for many businesses. Eligibility for the SG Amnesty remains open for six months to 7 September 2020.

  • Joint Bodies submission | Certainty for the R&D Tax Incentive

    09 Jun 2020

    We previously wrote to you on 7 April 2020 with our concerns in relation to current uncertainty surrounding the measures contained in Treasury Laws Amendment (Research and Development Tax Incentive) Bill 2019 (R&D Bill). The relevant part has been extracted in the attached Appendix.

    Delays to the progression of the R&D Bill have occurred as a result of the planned hearings for the inquiry into the R&D Bill run by the Senate Standing Committee on Economics (Committee) being postponed as a result of the COVID-19 pandemic. The Committee is now not scheduled to report until 7 August 2020.

  • Joint Bodies submission | Certainty for Division 7A

    26 May 2020

    We previously wrote to the Treasurer on 7 April 2020 (link to submission) with our concerns in relation to current uncertainty surrounding Division 7A of the Income Tax Assessment Act 1936 (Cth). The relevant part has been extracted in the attached Appendix.

  • Joint Bodies Submission | Request for further lodgement extension

    21 May 2020

    Several professional bodies representing the tax profession wrote to you on 2 April 2020 to request an extension of the lodgement date for a number of income tax returns that have been due for lodgement during the ongoing COVID-19 crisis. We were grateful for your response where you granted an extension to lodge all income tax returns for individuals, partnerships, trusts and companies to 5 June 2020. However, we write to you again to ask you to consider further extending this date to 30 June 2020.

  • Joint Bodies Submission | JobKeeper - Request for exemption from Payroll Tax

    07 Apr 2020

    The Tax Institute has lodged a submission together with the Peak Bodies which represent the tax profession submitting that the JobKeeper subsidy should be exempt from State and Territory payroll tax. Some States have already announced how they will treat the JobKeeper subsidy for payroll tax purposes. However, the Peak Bodies believe the treatment should be uniform.