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Tax
The Institute influences government bodies on tax policy and related issues, communicates important changes in the tax system to its members and participates in relevant consultation forums. These include interactions with government ministers, the federal Treasury, the Board of Taxation, the Australian Tax Office and the Inspector General of Taxation.
Keep up-to-date on current issues in tax through resources such as the Chartered Accountants Tax Bulletin, Knowledge Centre, Institute news articles, training and development and the Taxing issues blog.
The Tax Team at the Institute is led by Paul Stacey CA, the Institute's Head of Tax Policy.
Tax Bulletin - Budget insights
Tax blogs
Keep up-to-date as Paul Stacey, Head of Tax Policy, blogs on the latest issues in tax policy, advocacy and future tax reform.
Division 7A reform
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The Institute is seeking members’ views on the treatment of unpaid present entitlements under Division 7A for the Board of Ta...
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On 20 December 2012, the Board of Taxation released its discussion paper for its post-implementation review of Division 7A of...
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Band-aid legislative fixes to Division 7A have added to complexity; review presents hope of simplification.
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On 18 May 2012, the government announced a broad-sweeping review into the operation of Division 7A of Part III of the Income ...
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The Institute lodged a submission on PSLA 2843 regarding the Commissioner’s discretion under Division 7A to either disregard ...
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On 14 October 2010, the ATO released practice statement PS LA 2010/4 on Division 7A and trust entitlements which provides pra...
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Background to Division 7A
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Various developments with the ATO dealing with Division 7A and unpaid present entitlements.
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The 2009-2010 Budget changes to Division 7A which included extending Division 7A so that 'payment' includes the use of assets...
Division 7A reform
International tax reform
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On 15 March 2013 the Assistant Treasurer gave a speech regarding stateless income – what it is, its impact on Australia, and ...
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On 12 February 2012, the OECD released its report, Addressing Base Erosion and Profit Shifting (BEPS).
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Introduced into Parliament on 13 February 2013, Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shiftin...
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On 4 February 2013, the Assistant Treasurer announced the government’s intention to develop rules requiring large and multina...
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On 20 December 2012, the Institute lodged a submission on the exposure draft containing proposed amendments to modernise Aust...
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On 10 December 2012, the Assistant Treasurer announced the members of a specialist reference group to assist Treasury on mult...
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On 22 November 2012, the Assistant Treasurer released an exposure draft containing amendments to modernise Australia's domest...
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The Board of Taxation has released a discussion paper on the pros and cons of Australia adopting the functionally separate en...
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On 29 June 2011, the Assistant Treasurer confirmed that the FAF rule will not apply for the 2010-11 income year.
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A submission has been made requesting that the ATO review the provisions regarding the inability of individual taxpayers to r...
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Submissions
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Joint submission on TR 2013/D1 – FBT: otherwise deductible rule and Division 35 of the Income Tax Assessment Act 1997
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The Institute, together with the other professional bodies, lodged a joint submission on PS LA 3618 (draft) on 29 April 2013 ...
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On 24 April 2013, the Institute lodged a submission on the Treasury discussion paper entitled Improving transparency of the A...
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A submission on Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Bill 2013 (Bill) was lodged w...
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On 12 April 2013, the Institute lodged a submission on the Exposure Draft legislation on monthly pay as you go instalments fo...
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The Institute, together with the other professional bodies, lodged a joint submission on GSTR 2012/D1 on 10 April 2012 regard...
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On 8 April 2012 the Institute lodged a submission with Treasury in response to the Exposure Draft legislation and Explanatory...
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On 28 March 2013, the Institute lodged a submission to the review of the operation of the Freedom of Information Act 1982.
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On 26 March 2013, the Institute lodged a submission on the second consultation Exposure Draft legislation on refunding excess...
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On 15 March 2013, the Institute lodged a submission on the consultation paper, Monthly Pay As You Go Instalments for Large Ta...
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