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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.

  • Consultation Paper: A Definition of Charity

    14 May 2012

    The Tax Institute is pleased to have the opportunity to make a submission to the Treasury in relation to the consultation paper entitled "A Definition of Charity" (Consultation Paper). We thank you for agreeing to consider our submission on the Consultation Paper outside of the original consultation period.

  • Proposed Amendments to The Tax Consolidation Rules - Tax Laws Amendment (2012 Measures No. 2) Bill 2012

    03 May 2012

    The Institute of Chartered Accountants in Australia, The Tax Institute and the Corporate Tax Association (collectively the Joint Bodies) welcome the opportunity to comment on the proposed consolidation amendments contained in Schedule 1 of the Exposure Draft (ED) legislation above in respect of the rights to future income (RTFI) and residual tax cost setting rules (the proposed amendments) and the related Exposure Draft Explanatory Material (EDEM).

  • EXPOSURE DRAFT “STAGE ONE TRANSFER PRICING REFORMS”

    17 Apr 2012

    The Tax Institute welcomes the opportunity to make this submission to Treasury in response to the Exposure Draft and supporting  explanatory Material intended to effect Stage One of the transfer  pricing reforms announced by the then Assistant Treasurer on 1 November 2011 (the “press release”).

  • Better targeting of not-for-profit tax concessions

    05 Apr 2012

    The Tax Institute is pleased to provide our submission in response to Treasury's Consultation Paper entitled "Better targeting of not-for-profit tax concessions" ("Consultation Paper"), and thank you for the extension of time granted to us within which to lodge this submission.

  • 2012-13 Pre-Budget Submission

    30 Mar 2012

    The Tax Institute is pleased to respond to the invitation from the Treasurer, The Hon Wayne Swan MP, to submit our ideas and priorities for the 2012-13 Budget. We trust that this submission will assist in providing an insight into the challenges faced across the country and the opportunities to improve tax policy outcomes for all Australians.

  • Proposed section 8AAZLGA of the Taxation Administration Act 1953

    22 Feb 2012

    The Tax Institute and the Taxation Committee of the Business Law Section of the Law Council of Australia (together the Professional Bodies) thank the Treasury for the opportunity to make a submission in respect of proposed s. 8AAZLGA of the Taxation Administration Act 1953 (s. 8AAZLGA).

    Two observations are required at the outset: the first concerning consultation time frame and the second concerning the complete absence of appropriate checks and balances.

  • Business Tax Working Group Interim Report

    22 Feb 2012

    Our submission below addresses the issues raised in the interim report by setting out our
    views on:

    • Scope of the interim report and the BTWG’s consultation efforts;
    • The principles that should in our view drive the tax treatment of losses in Australia; and
    • Our proposed reform plan in relation to the tax treatment of losses (including implementation date, transitional measures and our comments on each of the elements set out in the interim report).

  • Fringe Benefits Tax Reform: Living-away-from-home benefits

    15 Feb 2012

    The Tax Institute is pleased to provide our submission in response to Treasury’s Consultation Paper entitled “Fringe Benefits Tax Reform: Living-away-from-home benefits” (“Consultation Paper”).

    In addition to the questions posed in the Consultation Paper, we have also made additional comments in relation to the issues raised in the Consultation Paper and the related Media Release issued by the then Assistant Treasurer on 29 November 2011 (“Media Release”) as set out below.

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