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Submissions

2024

IGTO review: Identification and management of financial abuse within the tax system

11 December, 2024

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PCG 2024/D3 - Restructures and the new thin capitalisation and debt deduction creation rules - ATO compliance approach (draft PCG)

27 November, 2024

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TPB consultation on draft Code Determination guidance

22 November, 2024

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Denying deductions for the general interest charge and shortfall interest charge

29 October, 2024

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Draft Practical Compliance Guideline PCG 2024/D2 – Personal services businesses and Part IVA of the Income Tax Assessment Act 1936

17 October, 2024

Read submission

IGTO systemic reviews: draft work plan

11 October, 2024

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Tax Agent Services (Code of Professional Conduct) Amendment (Measures No. 2) Determination 2024

09 October, 2024

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Draft Taxation Determination TD 2024/D2 and Draft PCG 2024/D1 - Section 99B

02 September, 2024

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Strengthening the foreign resident capital gains tax regime

21 August, 2024

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Review of eligibility requirements for registration with the Tax Practitioners Board

20 August, 2024

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Tax Agent Services (Code of Professional Conduct) Determination 2024

15 July, 2024

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Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Bill 2024

04 July, 2024

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Issues in tax administration for estates

19 June, 2024

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International taxation – global and domestic minimum tax – subordinate legislation

17 June, 2024

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Draft TPB(I) D53/2024 – Breach reporting under the Tax Agent Services Act 2009

03 June, 2024

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Treasury Laws Amendment (Delivering Better Financial Outcomes and Other Measures) Bill 2024

30 April, 2024

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Treasury Laws Amendment Instrument 2024: Better Targeted Superannuation Concessions

30 April, 2024

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Draft Taxation Ruling TR 2024/D1 – Income tax: royalties – character of receipts in respect of software and intellectual property

27 March, 2024

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Amendments to the Thin capitalisation rules – ATO’s Public Advice and Guidance Consultation

27 March, 2024

Read submission

Capital raised for the purpose of funding franked distributions

27 February, 2024

Read submission

Treasury Laws Amendment (Better Targeted Superannuation Concessions and Other Measures) Bill 2023

27 February, 2024

Read submission

Enhancing the Tax Practitioners Board’s sanctions regime

19 February, 2024

Read submission

Treasury Laws Amendment (Tax Accountability and Fairness) Bill 2023

12 February, 2024

Read submission

PRRT – anti-avoidance provisions and clarifying treatment of ‘exploration’ and MQPRs

12 February, 2024

Read submission

The development of the National Tax Clinic program Grant Opportunity Guidelines

09 February, 2024

Read submission

Federal Budget 2024–25

25 January, 2024

Read submission

Tax Agent Services (Code of Professional Conduct) Determination 2023

23 January, 2024

Read submission

Government Amendments to Treasury Laws Amendment (Making Multinationals Pay Their Fair Share-Integrity and Transparency) Bill 2023

10 January, 2024

Read submission

2023

Securing Australians’ superannuation

09 November, 2023

Read submission

Multinational Tax Integrity – strengthening Australia’s Interest Limitation (thin capitalisation) Rules

08 November, 2023

Read submission

Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Bill 2023 [Provisions]

30 October, 2023

Read submission

Better Targeted Superannuation Concessions exposure draft

19 October, 2023

Read submission

Australian Charities and Not-for-Profits Commission (ACNC) secrecy provisions reform – re new and ongoing investigations

18 October, 2023

Read submission

Fair Work Legislation Amendment (Closing Loopholes) Bill 2023

10 October, 2023

Read submission

Government Response to PwC – package of reforms

10 October, 2023

Read submission

Modernising individual tax residency

28 September, 2023

Read submission

Draft Taxation Determination TD 2023/D1 – Income tax: how the non-arm’s length income and capital gains tax provisions interact to determine the amount of statutory income that is non-arm’s length income

02 August, 2023

Read submission

Treasury Laws Amendment (Making Multinationals Pay Their Fair Share-Integrity and Transparency) Bill 2023

24 July, 2023

Read submission

Treasury Laws Amendment (Measures for Consultation) Bill 2023: Non-arm’s length expense rules for superannuation funds

12 July, 2023

Read submission

Draft Practical Compliance Guideline PCG 2023/D1 - Electric vehicle home charging rate

15 June, 2023

Read submission

Administrative Review Reform Issues Paper

15 June, 2023

Read submission

Denying deductions for payments relating to intangible assets connected with low corporate tax jurisdictions

15 June, 2023

Read submission

Treasury Laws Amendment (Measures for Future Bills) Bill 2023: Multinational tax transparency - Tax changes

15 June, 2023

Read submission

Queensland State Budget 2023–24

15 June, 2023

Read submission

Better targeted superannuation concessions

15 June, 2023

Read submission

Multinational Tax Integrity – strengthening Australia’s interest limitation (thin capitalisation) rules

15 June, 2023

Read submission

Treasury Laws Amendment (2023 Measures No.1) Bill 2023 – Schedule 3 - Implementation of the Government's response to the Review of the Tax Practitioners Board

15 June, 2023

Read submission

Treasury Laws Amendment (2023 Measures No. 1) Bill 2023

15 June, 2023

Read submission

Legislating the Objective of Superannuation

15 June, 2023

Read submission

Draft Legislative Instruments

15 June, 2023

Read submission

Western Australian State Budget 2023–24

15 June, 2023

Read submission

Replacement administrative review body

15 June, 2023

Read submission

Draft guidance on the meaning of an employee

15 June, 2023

Read submission

Select Committee on the Cost of Living

15 June, 2023

Read submission

Token Mapping

15 June, 2023

Read submission

Deductible Gift Recipient Registers Reform

15 June, 2023

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Non-arm’s length expense rules for superannuation

15 June, 2023

Read submission

Federal Budget 2023–24

15 June, 2023

Read submission

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Resources

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Submissions

2024

IGTO review: Identification and management of financial abuse within the tax system

PCG 2024/D3 - Restructures and the new thin capitalisation and debt deduction creation rules - ATO compliance approach (draft PCG)

TPB consultation on draft Code Determination guidance

Denying deductions for the general interest charge and shortfall interest charge

Draft Practical Compliance Guideline PCG 2024/D2 – Personal services businesses and Part IVA of the Income Tax Assessment Act 1936

IGTO systemic reviews: draft work plan

Tax Agent Services (Code of Professional Conduct) Amendment (Measures No. 2) Determination 2024

Draft Taxation Determination TD 2024/D2 and Draft PCG 2024/D1 - Section 99B

Strengthening the foreign resident capital gains tax regime

Review of eligibility requirements for registration with the Tax Practitioners Board

Tax Agent Services (Code of Professional Conduct) Determination 2024

Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Bill 2024

Issues in tax administration for estates

International taxation – global and domestic minimum tax – subordinate legislation

Draft TPB(I) D53/2024 – Breach reporting under the Tax Agent Services Act 2009

Treasury Laws Amendment (Delivering Better Financial Outcomes and Other Measures) Bill 2024

Treasury Laws Amendment Instrument 2024: Better Targeted Superannuation Concessions

International taxation – global and domestic minimum tax – primary legislation

Draft Revenue Ruling - Exemption 33 of the Stamp Duties Act 1923 (SA)

Public country-by-country reporting – February 2024

Draft Taxation Ruling TR 2024/D1 – Income tax: royalties – character of receipts in respect of software and intellectual property

Amendments to the Thin capitalisation rules – ATO’s Public Advice and Guidance Consultation

Capital raised for the purpose of funding franked distributions

Treasury Laws Amendment (Better Targeted Superannuation Concessions and Other Measures) Bill 2023

Enhancing the Tax Practitioners Board’s sanctions regime

Treasury Laws Amendment (Tax Accountability and Fairness) Bill 2023

PRRT – anti-avoidance provisions and clarifying treatment of ‘exploration’ and MQPRs

The development of the National Tax Clinic program Grant Opportunity Guidelines

Federal Budget 2024–25

Tax Agent Services (Code of Professional Conduct) Determination 2023

Government Amendments to Treasury Laws Amendment (Making Multinationals Pay Their Fair Share-Integrity and Transparency) Bill 2023

2023

Securing Australians’ superannuation

Multinational Tax Integrity – strengthening Australia’s Interest Limitation (thin capitalisation) Rules

Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Bill 2023 [Provisions]

Better Targeted Superannuation Concessions exposure draft

Australian Charities and Not-for-Profits Commission (ACNC) secrecy provisions reform – re new and ongoing investigations

Fair Work Legislation Amendment (Closing Loopholes) Bill 2023

Government Response to PwC – package of reforms

Modernising individual tax residency

Draft Taxation Determination TD 2023/D1 – Income tax: how the non-arm’s length income and capital gains tax provisions interact to determine the amount of statutory income that is non-arm’s length income

Treasury Laws Amendment (Making Multinationals Pay Their Fair Share-Integrity and Transparency) Bill 2023

Treasury Laws Amendment (Measures for Consultation) Bill 2023: Non-arm’s length expense rules for superannuation funds

Draft Practical Compliance Guideline PCG 2023/D1 - Electric vehicle home charging rate

Administrative Review Reform Issues Paper

Denying deductions for payments relating to intangible assets connected with low corporate tax jurisdictions

Treasury Laws Amendment (Measures for Future Bills) Bill 2023: Multinational tax transparency - Tax changes

Queensland State Budget 2023–24

Better targeted superannuation concessions

Multinational Tax Integrity – strengthening Australia’s interest limitation (thin capitalisation) rules

Treasury Laws Amendment (2023 Measures No.1) Bill 2023 – Schedule 3 - Implementation of the Government's response to the Review of the Tax Practitioners Board

Treasury Laws Amendment (2023 Measures No. 1) Bill 2023

Legislating the Objective of Superannuation

Draft Legislative Instruments

Western Australian State Budget 2023–24

Replacement administrative review body

Draft guidance on the meaning of an employee

Select Committee on the Cost of Living

Token Mapping