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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.

  • Objections to Private Rulings – Inconsistency between GST and Income Tax

    08 Jun 2018

    The Tax Institute would like to raise an issue with the Australian Taxation Office in relation to objections to GST related private rulings. The issue concerns the interpretation of section 359-60(3) of Schedule 1 to the Taxation Administration Act 1953 (Cth) (TAA). Section 359-60 sets out the circumstances in which taxpayers can object to private rulings (for both income tax and GST related issues).

  • Stapled Structures and Other Measures

    31 May 2018

    The Tax Institute welcomes the invitation to make a submission in relation to the Treasury Laws Amendment (Stapled Structures and Other Measures) Bill 2018 (Bill) and the related exposure draft explanatory material. The Tax Institute is disappointed with the two-week consultation period for this Bill. Given the importance of these measures and the potential impact, a full consultation period of at least 4 weeks should have been provided.

  • Allocation of profits in professional firms

    30 May 2018

    The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office (ATO) in relation to the issues currently being considered by the ATO professional Firms Working Group and in particular, the withdrawal of the Assessing the Risk: Allocation of profits within professional firms guidelines (Guidelines) on 14 December 2017. In The Tax Institute’s view:

    • The Guidelines have operated well in the majority of cases where the core issue was the allocation of profits;
    • The reasons given for the withdrawal of the Guidelines is due to what we submit are issues not core to the matters the benchmarks in the Guidelines are intended to apply to;
    • These non-core issues can either be resolved by applying other relevant tax provisions already in the law or should be the subject of a separate piece of guidance.

    Furthermore, uncertainty for taxpayers persists while the Guidelines remain withdrawn without replacement. Therefore, it is key that this uncertainty be resolved as soon as possible and preferably by 30 June 2018.

  • Draft LCR 2018/D1

    29 May 2018

    The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office in relation to the draft LCR 2018/D1 - Purchaser's obligation to pay an amount for GST on taxable supplies of certain real property (Draft Ruling). The Tax Institute considers that the Draft Ruling requires further work before it is in a position to be finalised. In our opinion, in its current form, there is uncertainty with respect to a number of matters.

  • Protecting your Superannuation Package

    29 May 2018

    The Government has released exposure draft legislation and explanatory material to implement the protecting your superannuation package. 

  • Supplies no longer treated as GST-free due to amendments with effect from 1 October 2016

    01 May 2018

    The Tax Institute wishes to seek clarification of the Commissioner’s interpretation of subsection 38-190(3)(c)(iii) of the A New Tax System (Goods and Services) Act 1999 (Cth) (GST Act). This subsection was inserted into the legislation by virtue of the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (Cth) (TSLA) with effect from 1 October 2016.

  • Implementing the OECD Hybrid Mismatch Rules

    09 Apr 2018

    The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to the Treasury Laws Amendment (OECD Hybrid Mismatch Rules) Bill 2018: Amendments and associated Explanatory Materials.