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.

• Treasury Laws Amendment (2017 Measures No. 2) Bill 2017

  24 Apr 2017

  The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to the Treasury Laws Amendment (2017 Measures No. 2) Bill 2017: Superannuation Reform Package Amending Provisions (Bill).

• Stapled Structures

  21 Apr 2017

  The Tax Institute welcomes the review of stapled structures and the opportunity to make a submission to the Treasury in relation to the Stapled Structures Consultation Paper (Consultation Paper). The Tax Institute is supportive of Treasury undertaking this review. We hope that the review achieves the outcome of providing certainty for the tax treatment of stapled structures which are critical to attracting investment, in particular foreign investment, into vital infrastructure.

• Transfers to Australia from foreign superannuation funds - urgent reform needed

  29 Mar 2017

  The Tax Institute has made a submission to Treasury in relation to the application of certain provisions in Division 305 of the Income Tax Assessment Act 1997 (ITAA 1997) and related legislative provisions.

• Inquiry into Treasury Laws Amendment (Combating Multinational Tax Avoidance) Bill 2017

  06 Mar 2017

  The Tax Institute welcomes the opportunity to make a submission to the Senate Standing Committee on Economics (Committee) in relation to the Inquiry into Treasury Laws Amendment (Combating Multinational Tax Avoidance) Bill 2017 (Inquiry).

• Inquiry into the impact of non-payment of the Superannuation Guarantee

  06 Mar 2017

  The Tax Institute welcomes the opportunity to make a submission to the Senate Economics Legislation Committee in relation to the inquiry into the impact of nonpayment of the superannuation guarantee.

• Inquiry into Taxpayer Engagement with the Tax System

  22 Feb 2017

  The Tax Institute welcomes the opportunity to make a submission to the House of Representatives Standing Committee on Tax and Revenue (Committee) in relation to the Inquiry into Taxpayer Engagement with the Tax System (Inquiry).

• Superannuation Reform Package - Regulations

  21 Feb 2017

  The Tax Institute welcomes the opportunity to make a submission to the Treasury in relation to the draft regulations and associated explanatory material relating to the superannuation reform package.

• Review of Tax and Corporate Whistleblower Protections in Australia

  14 Feb 2017

  The Tax Institute welcomes the opportunity to make a submission to the Treasury in relation to the Review of Tax and Corporate Whistleblower protections in Australia Consultation Paper (Consultation Paper).

• Report on the Statutory Review of the Anti-Money Laundering and Counter- Terrorism Financing Act 2006 and Associated Rules and Regulations

  07 Feb 2017

  The Tax Institute (TTI) welcomes the opportunity to comment on the Report on the Statutory Review of the Anti-Money Laundering and Counter-Terrorism Financing Act 2006 and Associated Rules and Regulations (the Report) released by the Minister for Justice, the Honourable Michael Keenan MP.

• Federal Budget Submission 2017-18

  19 Jan 2017

  The Tax Institute has made a submission to the Treasury on 19 January 2017 in relation to the 2017-18 Federal Budget.