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Small Business Taxation Division - Administrative Appeals Tribunal

Published on 19 Mar 19 by THE TAX INSTITUTE

The Tax Institute supports the establishment of the Small Business Taxation Division (Division). However, some aspects of the Division require further consideration. The purpose of this submission is to outline the main issues that need to be considered as the Division is developed. In addition, The Tax Institute suggests that further consultation be undertaken by the AAT and ATO around 12 months after the Division has commenced operation to assess its effectiveness.

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THE TAX INSTITUTE
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.
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