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.

  • Tax integrity: multinational anti-avoidance law

    10 Jun 2015

    The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to the Tax Laws Amendment (Tax Integrity Multinational Anti-Avoidance Law) Bill 2015 exposure draft legislation (Exposure Draft).

  • Charitable Taxation Concessions – Proposed Legislative Amendments

    26 May 2015

    The Tax Institute welcomes the opportunity to make a submission to the Chief Minister, Treasury and Economic Development Directorate (CMD) in relation to the proposal to amend the availability of tax concessions available for charitable and other organisations that operate in the ACT (Proposal).

  • Restoring integrity to the consolidation regime

    25 May 2015

    The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to the Tax and Superannuation Laws Amendment (2015 Measures No. 4) Bill 2015: Consolidations exposure draft legislation (Exposure Draft). Our comments focus specifically on Part 1 of the Exposure Draft which relates to acquired liabilities.

  • Multiple entry consolidated groups submission

    21 Apr 2015

    The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to its consultation paper on multiple entry consolidated groups dated March 2015 (Consultation Paper).

  • Trust/SMSF Compliance Update Briefing/Discussion Paper

    13 Apr 2015

    The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office (ATO) in relation to the Trust/SMSF Compliance Update Briefing/Discussion Paper dated March 2015 (Discussion Paper).