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.

• Taxpayer Alert TA 2017/1 – Re-characterisation of income from trading businesses

  22 Aug 2017

  The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office (ATO) in relation to the Taxpayer Alert TA 2017/1 – Re-characterisation of income from trading businesses.

• Draft Taxation Ruling TR 2017/D6 – Income tax and fringe benefits tax: when are deductions allowed for employees’ travel expenses?

  22 Aug 2017

  The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office in relation to the Draft Taxation Ruling TR 2017/D6 – Income tax and fringe benefits tax: when are deductions allowed for employees’ travel expenses?

• Housing tax integrity – capital gains tax changes for foreign residents

  15 Aug 2017

  The Tax Institute refers to the Treasury Laws Amendment (Housing Tax Integrity) Bill 2017 (Bill) and the exposure draft explanatory material in relation to the Bill (Explanatory Memorandum). We welcome this opportunity to provide a submission to Treasury.

• Taxation Administration Regulations 2017

  15 Aug 2017

  The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to Taxation Administration Regulations 2017 Exposure Draft and associated Explanatory Material.

• Housing tax integrity – disallowing travel deductions and limiting depreciation

  10 Aug 2017

  The Tax Institute has made a submission to Treasury in relation to the Treasury Laws Amendment (Housing Tax Integrity) Bill 2017 and the exposure draft explanatory material in relation to the Bill. 

• Tax Deductible Gift Recipient Reform Opportunities

  18 Jul 2017

  The Tax Institute welcomes the opportunity to make a submission to the Treasury in relation to the Tax Deductible Gift Recipient Reform Opportunities Discussion Paper.

• Black Economy Taskforce: Interim Report – March 2017

  26 Jun 2017

  The Tax Institute appreciates the opportunity to provide feedback in respect of the Black Economy Taskforce Interim Report dated March 2017. We recognise that the black economy undermines the tax system. Further, we consider that a broad range of measures need to be introduced to successfully deal with the black economy.

• Draft Privatisation and Infrastructure Framework: Control under Division 6C

  26 May 2017

  The Tax Institute refers to the draft Privatisation and Infrastructure Australian Federal Tax Framework released by the ATO on 31 January 2017. This submission sets out our comments in relation to Part 3.6 of the Framework which is in relation to control for the purposes of Division 6C of the Income Tax Assessment Act 1936 (Division 6C).

• Treasury Laws Amendment (2017 Measures No.2) Bill 2017: limited recourse borrowing arrangements

  04 May 2017

  The Tax Institute refers to the attached draft submission prepared and lodged by the Superannuation Committee of the Legal Practice Section of the Law Council of Australia regarding the Treasury Laws Amendment (2017 Measures No.2) Bill 2017: limited recourse borrowing arrangements (refer Annexure A) (LCA Submission).

• Income Tax (Transitional Provisions) Act 1997 - amendments

  01 May 2017

  The Tax Institute supports the industry submission regarding amendments to the Income Tax (Transitional Provisions) Act 1997.