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.

• The Tax Institute Submission | IGT - Potential Review Topics

  23 Jun 2020

  The Tax Institute refers to the Register of Potential Review Investigations recently published on the Office of the Inspector – General of Taxation (IGT) website. We surveyed members on a number of our National Technical Committees regarding the potential topics for review.

• Joint Bodies Submission | Treasury Review of JobKeeper - New Business and Start-ups

  22 Jun 2020

  The professional associations of the ATO’s Tax Practitioner Stewardship Group (TPSG) have been considering the accessibility and administration of the JobKeeper and cash flow boost programs for new businesses and start-ups.

• Joint Bodies Submission | Treasury Review of the JobKeeper program

  18 Jun 2020

  Thank you for attending the National Tax Liaison Group (NTLG) last Thursday morning (11 June 2020) and for your encouraging comments on the value of ongoing consultation with Chartered Accountants Australia and New Zealand, Corporate Tax Association, CPA Australia, Institute of Public Accountants, Law Council of Australia and The Tax Institute (together the Joint Bodies) on Treasury’s review (the Review) of the JobKeeper Program (the Program).

• Joint Bodies Submission | Superannuation Guarantee Amnesty

  17 Jun 2020

  The Superannuation Guarantee Amnesty (SG Amnesty) was introduced on 6 March 2020. This was at a time when the COVID-19 pandemic resulted in sudden closures and severely restricted working conditions for many businesses. Eligibility for the SG Amnesty remains open for six months to 7 September 2020.

• Joint Bodies submission | Certainty for the R&D Tax Incentive

  09 Jun 2020

  We previously wrote to you on 7 April 2020 with our concerns in relation to current uncertainty surrounding the measures contained in Treasury Laws Amendment (Research and Development Tax Incentive) Bill 2019 (R&D Bill). The relevant part has been extracted in the attached Appendix.
  
  Delays to the progression of the R&D Bill have occurred as a result of the planned hearings for the inquiry into the R&D Bill run by the Senate Standing Committee on Economics (Committee) being postponed as a result of the COVID-19 pandemic. The Committee is now not scheduled to report until 7 August 2020.

• The Tax Institute Submission | WA Revenue Ruling DA 26.0 Things Fixed to Land

  03 Jun 2020

  The Tax Institute thanks you for the opportunity to consult on Draft Ruling DA 26 (Ruling). Overall, we think the release of the final Ruling will be of assistance to taxpayers and we are therefore supportive of it.

• Joint Bodies submission | Certainty for Division 7A

  26 May 2020

  We previously wrote to the Treasurer on 7 April 2020 (link to submission) with our concerns in relation to current uncertainty surrounding Division 7A of the Income Tax Assessment Act 1936 (Cth). The relevant part has been extracted in the attached Appendix.

• Joint Bodies Submission | Request for further lodgement extension

  21 May 2020

  Several professional bodies representing the tax profession wrote to you on 2 April 2020 to request an extension of the lodgement date for a number of income tax returns that have been due for lodgement during the ongoing COVID-19 crisis. We were grateful for your response where you granted an extension to lodge all income tax returns for individuals, partnerships, trusts and companies to 5 June 2020. However, we write to you again to ask you to consider further extending this date to 30 June 2020.

• ACT response to Joint Bodies Submission | JobKeeper - Request for exemption from Payroll Tax

  28 Apr 2020

  The ACT Chief Minister Andrew Barr MLA has confirmed the ACT will exempt JobKeeper payments from being treated as wages for the purpose of calculating payroll tax in the ACT.

• External NTLG Members Joint Letter | Commissioner’s discretion for JobKeeper Measures

  09 Apr 2020

  The External Members of the ATO’s National Tax Liaison Group have written to the ATO offering their assistance with preparing guidance for the operation of the Commissioner’s discretion for the new JobKeeper Measures.