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.

• Implementing the OECD Hybrid Mismatch Rules

  09 Apr 2018

  The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to the Treasury Laws Amendment (OECD Hybrid Mismatch Rules) Bill 2018: Amendments and associated Explanatory Materials.

• Lower GST accrual accounting threshold for non-businesses

  06 Apr 2018

  The Tax Institute has made a submission to Treasury in relation to the Treasury Laws Amendment (Enterprise Tax Plan) Act 2017 passed, and the impact on the cash accruals threshold for GST purposes.

• Superannuation Guarantee Integrity Package

  16 Mar 2018

  The Tax Institute (TTI) welcomes the opportunity to make a submission in relation to the Superannuation Guarantee (SG) Integrity Package. The proposed SG measures for this package are contained in the Treasury Laws Amendment (Taxation and Superannuation Guarantee Integrity Measures) Bill 2018 (Cth) (Exposure Draft) and the accompanying exposure draft explanatory material (EM).

• Joint organisations submission - Diverted Profits Tax ATO Guidance

  09 Mar 2018

  The Australian Financial Markets Association, Chartered Accountants Australia and New Zealand, Corporate Tax Association, CPA Australia, Deloitte, Ernst & Young, Greenwoods & Herbert Smith Freehills, KPMG, Law Council of Australia (Business Law Section), Minerals Council of Australia, PwC and The Tax Institute (together the Joint Organisations) welcome the opportunity to make a joint submission to the Australian Taxation Office (ATO) in relation to the Draft Law Companion Ruling1 LCR 2017/D7:  Diverted Profits Tax (LCR) and Draft Practical Compliance Guideline PCG 2018/D2:  Diverted Profits Tax (PCG) (Draft Guidelines).

• Small Business CGT Concessions

  05 Mar 2018

  The Tax Institute (TTI) welcomes the invitation to make a submission in relation to the measures announced to improve the integrity of the small business capital gains tax (CGT) concessions.

• Reversionary Transition to Retirement Income Streams

  28 Feb 2018

  The Tax Institute (TTI) refers to the consultation on the exposure draft legislation referred to as Treasury Laws Amendment (Measures for a Later Sitting) Bill 2018 – Miscellaneous Amendments – Transition to Retirement Income Streams.

• Superannuation Taxation Integrity Measures

  19 Feb 2018

  The Tax Institute welcomes the opportunity to make a submission in relation to the proposed superannuation reforms to the limited recourse borrowing arrangements (LRBA) and non-arm’s length income (NALI) provisions.

• Federal Budget 2018-19

  15 Dec 2017

  The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to the 2018-19 Federal Budget. 

• Enacting announced reforms to Division 310 and the TOFA hedging rules

  15 Dec 2017

  The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to Division 310 of the Income Tax Assessment Act 1997 (ITAA 1997) and the TOFA hedging rules. 

• GST on Property Transactions

  15 Dec 2017

  The Tax Institute has prepared a submission following the GST on Property Transactions measure not being introduced into Parliament this year due to the Government's other legislative priorities.