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.

• Joint Bodies Submission | Urgent Tax Policy Measures affected by COVID-19 Crisis

  07 Apr 2020

  The Tax Institute has lodged a submission together with the Peak Bodies which represent the tax profession to the Treasurer to request he urgently address a number of tax policy measures affected by COVID-19 Crisis. Measures include Division 7A, the Superannuation Guarantee Amnesty and FBT.

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

  07 Apr 2020

  The Tax Institute has lodged a submission together with the Peak Bodies which represent the tax profession submitting that the JobKeeper subsidy should be exempt from State and Territory payroll tax. Some States have already announced how they will treat the JobKeeper subsidy for payroll tax purposes. However, the Peak Bodies believe the treatment should be uniform.

• Joint Bodies Submission | Other matters to be addressed in response to COVID-19 crisis

  07 Apr 2020

  The Tax Institute has lodged a submission together with the Peak Bodies which represent the tax profession with the Commissioner of Taxation in relation to some other matters the Commissioner should address as a result of the COVID-19 crisis. Matters include Division 7A and Requests for Information.

• Joint Bodies Submission | Endorsement of STEP Australia submission – Commissioner Remedial Power – Deceased Estates

  03 Apr 2020

  The Tax Institute has lodged a submission together with the Peak Bodies which represent the tax profession endorsing the STEP Australia submission to make a minor amendment to the Taxation Administration Act 1953 (Cth) to include a registered tax agent, BAS agent or legal practitioner appointed by the LPR of a deceased estate where the primary entity was a deceased individual.

• Joint Bodies Submission | Economic Recovery Package

  03 Apr 2020

  The Tax Institute has lodged a submission together with the Peak Bodies which represent the tax profession addressing concerns with the Instant asset write-off and Boosting Cash Flow for Employers measures.

• Joint Bodies Submission | JobKeeper Stimulus Package

  03 Apr 2020

  The Tax Institute has lodged a submission together with the Peak Bodies which represent the tax profession containing the Top 5 issues which should be addressed in the JobKeeper package legislation.

• Joint Bodies Submission | Request for deferrals and penalty waivers in response to COVID-19 Crisis

  02 Apr 2020

  The Tax Institute has lodged a submission together with the Peak Bodies which represent the tax profession requesting lodgement deferrals and penalty waivers in response to the COVID-19 crisis.

• Joint Bodies Submission | Tax Profession an ‘essential service’

  02 Apr 2020

  The Tax Institute has lodged a submission together with the Peak Bodies which represent the tax profession requesting recognition of the tax profession as an ‘essential service’ throughout the COVID-19 crisis. A copy of the submission was also circulated to the Federal Treasurer and all State and Territory Treasurers.

• The Tax Institute Submission | TPB proposal in relation to increasing CPE requirements

  19 Mar 2020

  The Tax Institute welcomes the opportunity to make a submission to Tax Practitioners Board (TPB) in relation to the TPB Discussion Paper - TPB(DP) D1/2020 Tax Practitioners Board Continuing professional education requirements for tax practitioners under the Tax Agent Services Act 2009 (Discussion Paper).
  
  The Tax Institute is a leading provider of tax education and Continuing Professional Development. We make our submission on behalf of members of The Tax Institute.

• The Tax Institute Submission | Inquiry into the tax treatment of Employee Share Schemes

  18 Mar 2020

  The Tax Institute welcomes the opportunity to make a submission to the House of Representatives Committee on Tax and Revenue in relation to the inquiry into the tax treatment of employee share schemes (ESSs).