Published on 10 Aug 12
by THE TAX INSTITUTE
The Tax Institute thanks you for the opportunity to provide this submission in response to Treasury’s Discussion Paper entitled "The income tax treatment of certain Tier 2 Capital Instruments under the Basel III Capital Reforms" (the "Discussion Paper"), which relates to the implementation of a measure announced by the Government in the 2012-13 Budget.
The Tax Institute is Australia's leading professional association and educator in tax, with offices in most major cities. Focusing solely on tax, the Institute provides the best resources, education and networks. Our mission is to equip tax professionals with everything they need to demonstrate the highest level of expertise and increase the advancement of public knowledge and understanding.
We are also committed to propelling members into the future and onto the global stage with the introduction of the Chartered Tax Adviser designation.