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 | TR 2019/D6 - Income Tax

  11 Mar 2020

  The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office in relation to TR 2019/D6 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets (TR 2019/D6).

• Corporate Tax Residency Review

  05 Mar 2020

  The Taxation Committee of the Business Law Section of the Law Council of Australia (the Committee) welcomes the opportunity of commenting on the Consultation Guide released by the Board of Taxation in September 2019 entitled Corporate tax residency - Consultation Guide (Consultation Guide).

• Taxation Ruling TR 2019/D7 Income tax: when are deductions allowed for employees’ transport expenses?

  02 Mar 2020

  The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office (ATO) in relation to draft Taxation Ruling TR 2019/D7 Income Tax: when are deductions allowed for employees’ transport expenses? (Draft Ruling).

• The Tax Institute Submission | Death and Taxes – Investigation into ATO systems and processes for dealing with Deceased Estates

  13 Feb 2020

  The Tax Institute welcomes the opportunity to make a submission to the Inspector-General of Taxation and Taxation Ombudsman (IGT) in relation to the Death and Taxes – Investigation into ATO systems and processes for dealing with Deceased Estates review (Review).

  Summary

  Our submission below addresses a number of issues including:

  • The public guidance issued by the ATO to assist executors and administrators;
  • ATO systems, including the ATO Portals, for dealing with deceased estates; and
  • Legislative impediments to the effective administration of deceased estates.

• Draft Duties Bill 2020 – South Australia

  04 Feb 2020

  The Tax Institute welcomes the opportunity to make a submission to the South Australian Government in relation to the draft Duties Bill 2020 (Bill).

• Letter to Treasury requesting a legislative amendment for car parking fringe benefits

  19 Dec 2019

  In light of the release of draft Draft Taxation Ruling TR 2019/D5 Fringe Benefits Tax: car parking benefits and Draft FBT Guide for Employers Chapter 16 – Car parking fringe benefits recently issued for public consultation by the Australian Taxation Office (ATO), The Tax Institute is resubmitting its submission made to Treasury on 20 July 2018 recommending legislative changes required to be made to ‘car parking fringe benefits’ legislation in the Fringe Benefits Tax Assessment Act 1986 (Cth).

• ATO Guidance on Car Parking Fringe Benefits (TR 2019/D5 and Draft FBT Employer Guide) lodged with the ATO

  19 Dec 2019

  The Tax Institute considers that amendments to the fringe benefits tax (FBT) law are required with respect to when a ‘car parking fringe benefit’ arises. However, until such time as the law is amended, we make comments below in relation to the Draft Ruling and Draft Guide to ensure this guidance works as effectively as possible given the current legislation.

• ATO Consultation: Access to deceased persons' information - draft Legislative Instrument lodged with the ATO

  19 Dec 2019

  The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office (ATO) in relation to the draft CRP 2019/D1 Taxation Administration (Remedial Power-Disclosure of Protected Information by Taxation Officers) Determination 2019 (Draft Legislative Instrument).

• The Tax Institute Submission | Taxation Ruling TR 2019/D4 Income Tax deductions for work expenses

  05 Dec 2019

  The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office in relation to draft Taxation Ruling TR 2019/D4 Income Tax: employees: deductions for work expenses under section 81 of the Income Tax Assessment Act 1997 (Draft Ruling).

• The Tax Institute Submission | Non-arm’s length income and expenses – LCR 2019/D3 and PCG 2019/D6

  04 Dec 2019

  The Tax Institute welcomes the opportunity to a make a submission in relation to the Law Companion Ruling LCR 2019/D3 (LCR) and Practical Compliance Guideline PCG 2019/D6 (PCG) about the recent non-arm’s length income (NALI) and expenses (NALE) amendments to s.295-550 made by Treasury Laws Amendment (2018 Superannuation Measures No. 1) Act 2019.