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.

• Enacting announced reforms to Division 310 and the TOFA hedging rules

  15 Dec 2017

  The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to Division 310 of the Income Tax Assessment Act 1997 (ITAA 1997) and the TOFA hedging rules. 

• GST on Property Transactions

  15 Dec 2017

  The Tax Institute has prepared a submission following the GST on Property Transactions measure not being introduced into Parliament this year due to the Government's other legislative priorities.

• Draft Taxation Ruling TR 2017/D7

  30 Nov 2017

  The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office (ATO) in relation to draft Taxation Ruling TR 2017/D7 Income Tax: when does a company carry on a business within the meaning of section 23AA of the Income Tax Rates Act 1986? (Draft Ruling).

• 2017-18 Budget Measures

  10 Nov 2017

  The Tax Institute welcomes the opportunity to make a submission in relation to the 2017-18 Budget Measures in relation to banning sales suppression technology and extending the taxable payment reporting system (TPRS).

• Innovation Technical Amendments

  10 Nov 2017

  The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to the Treasury Laws Amendment (Measures for a later sitting) Bill 2017: Fintech and venture capital amendments Exposure Draft (Exposure Draft).

• Combatting Illegal Phoenixing

  02 Nov 2017

  The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to the paper entitled “Combatting Illegal Phoenixing – September 2017” (Consultation Paper).

• Fringe Benefits Tax – Definition of Taxi

  23 Oct 2017

  The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office (ATO) in relation to the Fringe Benefits Tax – Definition of Taxi Discussion Paper.

• Superannuation – Treatment of a Reversionary TRIS

  17 Oct 2017

  The TRIS Submission is in relation to the tax treatment of a reversionary transition to retirement income stream (TRIS).

• Eligibility for the lower company tax rate

  29 Sep 2017

  The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to the Treasury Laws Amendment (Enterprise Tax Plan Base Rate Entities) Bill 2017 Exposure Draft.

• Modernising Business Registry Services

  07 Sep 2017

  The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to the Modernising Business Registry Services Discussion Paper.