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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.

  • Black Economy Taskforce: Interim Report – March 2017

    26 Jun 2017

    The Tax Institute appreciates the opportunity to provide feedback in respect of the Black Economy Taskforce Interim Report dated March 2017. We recognise that the black economy undermines the tax system. Further, we consider that a broad range of measures need to be introduced to successfully deal with the black economy.

  • Draft Privatisation and Infrastructure Framework: Control under Division 6C

    26 May 2017

    The Tax Institute refers to the draft Privatisation and Infrastructure Australian Federal Tax Framework released by the ATO on 31 January 2017. This submission sets out our comments in relation to Part 3.6 of the Framework which is in
    relation to control for the purposes of Division 6C of the Income Tax Assessment Act 1936 (Division 6C).

  • Treasury Laws Amendment (2017 Measures No. 2) Bill 2017

    24 Apr 2017

    The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to the Treasury Laws Amendment (2017 Measures No. 2) Bill 2017: Superannuation Reform Package Amending Provisions (Bill).

  • Stapled Structures

    21 Apr 2017

    The Tax Institute welcomes the review of stapled structures and the opportunity to make a submission to the Treasury in relation to the Stapled Structures Consultation Paper (Consultation Paper). The Tax Institute is supportive of Treasury undertaking this review. We hope that the review achieves the outcome of providing certainty for the tax treatment of stapled structures which are critical to attracting investment, in particular foreign investment, into vital infrastructure.