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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 | Stage 4 Restrictions for tax practitioners and impacts on the tax and superannuation systems

    05 Aug 2020

    The Joint Bodies recognise and understand the critical need for the Stage 4 Restrictions in Victoria. Accountants, tax practitioners, professional advisers and bookkeepers (i.e. tax practitioners) are crucial in supporting businesses and individuals (i.e. taxpayers) through the COVID-19 crisis. It is important that accountants, tax practitioners and related professionals can continue to assist taxpayers in meeting their tax obligations and accessing much-needed Government assistance.

  • The Tax Institute Submission to Vic Premier | Stage 4 Lockdown - Tax Professionals Permitted to Practice

    17 Jul 2020

    There is considerable public conjecture that the Victorian government is currently considering Stage 4 restrictions in the event of an escalation in COVID-19 cases. Accountants, tax practitioners, professional advisers and bookkeepers are critical to maintaining and supporting business and individuals (i.e. taxpayers) through the COVID-19 crisis. There are significant risks to the economy, the business operating environment, and the tax and superannuation systems, if they are unable to operate.

  • Joint Organisations Submission | Professional Practice Structures Draft Guidance

    17 Jul 2020

    Chartered Accountants Australia and New Zealand, CPA Australia, Grant Thornton, Institute of Public Accountants, Law Council of Australia, Law Firms Australia, National Tax and Accountants' Association Ltd, Pitcher Partners, The Tax Institute and William Buck (together the Joint Organisations) write to you regarding the ongoing consultation concerning the revision of the Australian Taxation Office’s (ATO) guidelines on the allocation of profits in professional firms.

  • The Tax Institute Submission | Review of CGT Rollovers

    07 Jul 2020

    The Tax Institute refers to the Board of Taxation (Board) review of the capital gains tax (CGT) rollover provisions contained in the Board’s February 2020 consultation paper (Paper). We welcome this opportunity to provide a submission.

    Broadly, the Paper has been commissioned by the Assistant Treasurer to consider practical ways to simplify and rationalise Australia’s system of CGT rollovers and associated provisions that have a substantially similar practical effect but are easier to use and interpret.

  • The Tax Institute Submission | IGT - Potential Review Topics

    23 Jun 2020

    The Tax Institute refers to the Register of Potential Review Investigations recently published on the Office of the Inspector – General of Taxation (IGT) website. We surveyed members on a number of our National Technical Committees regarding the potential topics for review.

  • Joint Bodies Submission | Treasury Review of the JobKeeper program

    18 Jun 2020

    Thank you for attending the National Tax Liaison Group (NTLG) last Thursday morning (11 June 2020) and for your encouraging comments on the value of ongoing consultation with Chartered Accountants Australia and New Zealand, Corporate Tax Association, CPA Australia, Institute of Public Accountants, Law Council of Australia and The Tax Institute (together the Joint Bodies) on Treasury’s review (the Review) of the JobKeeper Program (the Program).

  • 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.