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 | WA Revenue Ruling DA 26.0 Things Fixed to Land

  03 Jun 2020

  The Tax Institute thanks you for the opportunity to consult on Draft Ruling DA 26 (Ruling). Overall, we think the release of the final Ruling will be of assistance to taxpayers and we are therefore supportive of it.

• 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.

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

  28 Apr 2020

  The ACT Chief Minister Andrew Barr MLA has confirmed the ACT will exempt JobKeeper payments from being treated as wages for the purpose of calculating payroll tax in the ACT.

• External NTLG Members Joint Letter | Commissioner’s discretion for JobKeeper Measures

  09 Apr 2020

  The External Members of the ATO’s National Tax Liaison Group have written to the ATO offering their assistance with preparing guidance for the operation of the Commissioner’s discretion for the new JobKeeper Measures.

• Joint Bodies Submission | Urgent Tax Policy Measures affected by COVID-19 Crisis

  07 Apr 2020

  The Tax Institute has lodged a submission together with the Peak Bodies which represent the tax profession to the Treasurer to request he urgently address a number of tax policy measures affected by COVID-19 Crisis. Measures include Division 7A, the Superannuation Guarantee Amnesty and FBT.

• 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.

• Joint Bodies Submission | Other matters to be addressed in response to COVID-19 crisis

  07 Apr 2020

  The Tax Institute has lodged a submission together with the Peak Bodies which represent the tax profession with the Commissioner of Taxation in relation to some other matters the Commissioner should address as a result of the COVID-19 crisis. Matters include Division 7A and Requests for Information.

• Joint Bodies Submission | Endorsement of STEP Australia submission – Commissioner Remedial Power – Deceased Estates

  03 Apr 2020

  The Tax Institute has lodged a submission together with the Peak Bodies which represent the tax profession endorsing the STEP Australia submission to make a minor amendment to the Taxation Administration Act 1953 (Cth) to include a registered tax agent, BAS agent or legal practitioner appointed by the LPR of a deceased estate where the primary entity was a deceased individual.

• Joint Bodies Submission | Economic Recovery Package

  03 Apr 2020

  The Tax Institute has lodged a submission together with the Peak Bodies which represent the tax profession addressing concerns with the Instant asset write-off and Boosting Cash Flow for Employers measures.