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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.

  • Review into the Taxpayers’ Charter and taxpayer protections

    12 Jan 2017

    The Inspector-General of Taxation has now released the report of his review into the Taxpayers’ Charter and taxpayer protections. In December 2015, The Tax Institute made a submission in relation to the Review which is now available, for your information. 

  • Diverted Profits Tax

    21 Dec 2016

    The Tax Institute welcomes the opportunity to make a submission to the Treasury in relation to the Treasury Laws Amendment (Combating Multinational Tax Avoidance) Bill 2017: Diverted profits tax Exposure Draft (Exposure Draft) and accompanying
    Explanatory Memorandum (EM).

  • Taxation Determination TD 2016/16

    20 Dec 2016

    The Tax Institute recently made a submission to the Australian Taxation Office (ATO) in relation to Taxation Determination TD 2016/16 (TD) issued by the Commissioner on 28 September 2016.

  • Simplified Transfer Pricing Record Keeping Options

    16 Dec 2016

    The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office in relation to the Simplified Transfer Pricing Record Keeping Options Draft Practical Compliance Guideline (Draft PCG).

  • Applying GST to Low Value Goods Imported by Consumers

    01 Dec 2016

    The Tax Institute welcomes the opportunity to make a submission to the Treasury in relation to the Treasury Laws Amendment (2017 Measures No. 1) Bill 2017: Low value imported goods Exposure Draft (Exposure Draft), the Exposure Draft Explanatory Materials (EM) and the associated ‘Question and Answer’ document.

  • Improvements to the debt and equity tax rules

    23 Nov 2016

    The Tax Institute welcomes the opportunity to make a submission to the Treasury in relation to the Tax and Superannuation Laws Amendment (debt and equity scheme integrity rules) Bill Exposure Draft (Exposure Draft) and associated documents.

  • Senate Inquiry into Superannuation Bills

    22 Nov 2016

    The Tax Institute thanks the Senate Economics Legislation Committee (Committee) for the invitation to make a submission to the Committee in relation to the inquiry into the Superannuation (Excess Transfer Balance Tax) Imposition Bill 2016 [Provisions] and Treasury Laws Amendment (Fair and Sustainable Superannuation) Bill 2016 [Provisions] (Inquiry).

  • Superannuation reform package – tranche 3

    24 Oct 2016

    The Tax Institute welcomes the opportunity to make a submission to the Treasury in relation to the Superannuation reform package – tranche 3 set of exposure drafts and explanatory memoranda (Tranche 3).