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Submissions - Treasury and ATO
Taxpayers Australia makes regular submissions to the Government on taxation and superannuation issues. Parliamentary submissions on the following Bills and discussion papers are available for you to download.
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Joint submission – Draft Goods and Services Tax Ruling GSTR 2013/D1 - April 2013 GSTR 2013/D1: Goods and services tax: adjustment notes. Download here... |
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Joint submission – CPA, ICAA, IPA, TIA and Taxpayers Australia - Draft Taxation Determination TD 2012/D7 - October 2012 Income tax: does a receiver who disposes of a CGT asset as the agent for a debtor have an obligation under section 254 of the Income Tax Assessment Act 1936 to retain from sale proceeds sufficient money to pay tax which is or will become due as a result of disposing of that asset? Download here... |
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Joint submission – CPA, ICAA, IPA, TIA and Taxpayers Australia - Draft Taxation Determination TD 2012/D6 - October 2012 Income tax: must income tax have been assessed before an agent or trustee has an obligation under section 254 of the Income Tax Assessment Act 1936 to retain sufficient money to pay tax which is or will become due as a result of their agency or trusteeship? Download here... |
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Joint submission – CPA, ICAA, IPA, TIA and Taxpayers Australia - Draft Taxation Ruling TR 2012/D6 - October 2012 Income tax: research and development tax offsets: feedstock adjustments Download here... |
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Joint submission – CPA, ICAA, IPA, TIA and Taxpayers Australia - TDP 2012/1 - September 2012 Technical discussion paper TDP 2012/1 - GST treatment of recovered dishonoured payment costs Download here... |
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Joint submission – CPA, ICAA, IPA, TIA and Taxpayers Australia - TR 2012/D1 - August 2012 TR 2012/D1 - Income tax: meaning of ‘income of the trust estate’ in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions Download here... |
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Joint submission – CPA, ICAA, IPA, TIA and Taxpayers Australia - Ruling ID 2572 - August 2012 Ruling ID 3572 - Income tax: income from software licensing agreements Download here... |
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Joint submission – CPA, ICAA, IPA, TIA and Taxpayers Australia - TD 2012/D4 - August 2012 TD 2012/D4 - Income tax: does CGT event E1 or E2 in sections 104 55 or 104 60 of the Income Tax Assessment Act 1997 happen if, pursuant to a valid exercise of a power contained within the trust’s constituent document, the terms of the trust are changed? Download here... |
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Joint submission – CPA, ICAA, IPA, TIA and Taxpayers Australia - PSLA 3521 - May 2012 PSLA 3521 - Treatment of input tax credits claimed by a recipient where the Commissioner does not give a refund to the supplier due to the operation of section 105-65 of Schedule 1 to the Taxation Administration Act 1953 Download here... |
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Joint submission – CPA, ICAA, IPA, TIA and Taxpayers Australia - TR 2012/D1 - May 2012 Income tax: meaning of ‘income of the trust estate’ in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions. Download here... |
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Joint submission – CPA, ICAA, IPA, TIA and Taxpayers Australia - Draft Taxation Determination TD 2012/D1 - April 2012 |
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Taxpayers Australia's Benchmarking Submission to the Inspector General of Taxation - February 2012 Download here... |
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Taxpayers Australia's LAFHA Submission to the Department of Treasury - February 2012 Download here... |
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Taxpayers Australia's Pre-Budget Submission to the Department of Treasury - January 2012 Download here... |
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Joint submission by CPA, ICAA, IPA, TIA and Taxpayers Australia on Draft TD 2011/D9 and TD 2011/D10 - November 2011 TD 2011/D9: Employee share schemes: If a share in a ‘no goodwill' professional practice company is acquired by a practitioner-shareholder (or a new practitioner -shareholder), will the Commissioner accept, for the purposes of determining whether that acquisition was at a discount within the meaning of subsection 83A-20(1) of the Income Tax Assessment Act 1997, that the goodwill of the company can be taken to have no value? TD 2011/D10: Income tax: When considering the application of subsection 159GZZZQ(2) of the Income Tax Assessment Act 1936 to an exiting vendor practitioner-shareholder by a 'no goodwill' incorporated professional practice, will the Commissioner consider that the buy-back price is less than the market value of the shares merely because the price is calculated not to reflect the underlying goodwill of the company? Download here... |
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Joint submission by CPA, ICAA, IPA, TIA and Taxpayers Australia on GSTR 2001/8DA - November 2011 Goods and services tax: apportioning the consideration for a supply that includes taxable and non-taxable par Download here... |
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Joint submission by CPA, ICAA, IPA, TIA and Taxpayers Australia on GSTR 2011/D3 - October 2011 Goods and services tax: GST and loyalty programmes Download here... |
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Joint submission by CPA, ICAA, IPA, TIA and Taxpayers Australia on GSTR 2011/D2 - August 2011 Goods and services tax: residential premises and commercial residential premises Download here... |
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Joint submission by CPA, ICAA, IPA, TIA and Taxpayers Australia on Taxation Determination TD 2011/D8 - July 2011 Income tax: does a taxpayer's purpose of ‘paying their home loan off sooner' mean that Part IVA of the Income Tax Assessment Act 1936 cannot apply to an ‘investment loan interest payment arrangement' of the type described in this Taxation Determination? Download here... |
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Joint submission by CPA, ICAA, IPA, TIA and Taxpayers Australia on Taxation Determination TD 2011/D7 - July 2011 Income tax: Division 7A: do the exclusion rules in Subdivision D of Division 7A of Part III of the Income Tax Assessment Act 1936 (ITAA 1936) necessarily impact on the deemed circumstances arising from Subdivision E of the ITAA 1936 and the consequent operation of Subdivision B of the ITAA 1936? Download here... |
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Joint submission by CPA, ICAA, IPA, TIA and Taxpayers Australia on Taxation Determination TD 2011/D5&D6 - July 2011 TD 2011/D5 Income tax: will the gain or loss resulting from the expiration, sale, termination or exercise of a hedging financial arrangement to which a hedging financial arrangement election applies to be determined and allocated in accordance with subsections 230-300(2) and 230-300(3) of the Income Tax Assessment Act 1997 where that expiration, sale, termination or exercise happens before an occurrence of an event listed in the table in section 230-305 of the Income Tax Assessment Act 1997? TD 2011/D6 Income Tax: does the hedging effectiveness test under section 230-365 of the Income Tax Assessment Act 1997 require both retrospective and prospective testing for the purposes of the hedging financial arrangements method? Download here... |
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Joint submission by CPA, ICAA, IPA, TIA and Taxpayers Australia on Taxation Ruling TR 2011/D2 - July 2011 Income tax and fringe benefits tax: charities Download here... |
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Joint submission by CPA, ICAA, NIA, TIA and Taxpayers Australia on Taxation Determination TD 2011/D4 - May 2011 Tax administration: what is a general administrative practice for the purposes of protection from administrative penalties and interest charges? Download here... |
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Joint submission by CPA, ICAA, NIA, TIA and Taxpayers Australia on Taxation Determination TD 2011/D3 - May 2011 Income tax: capital gains tax: will the Commissioner accept that the shares in a ‘no goodwill' incorporated professional practice have a market value of nil when considering the application of subsection 116 30(1) of the Income Tax Assessment Act 1997 to an admission or exit of a practitioner shareholder from the practice for no consideration? Download here... |
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Joint submission by CPA, ICAA, NIA, TIA and Taxpayers Australia on Taxation Determination TD 2011/D2 - April 2011 Income tax: can Part IVA of ITAA1936 apply to a scheme designed to convert otherwise assessable interest income into non-assessable non-exempt dividends? Download here... |
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Joint submission by CPA, ICAA, NIA, TIA and Taxpayers Australia on Taxation Ruling TR 2011/D1 - April 2011 Fringe benefits tax: meaning of ‘cost price' of a car, for the purposes of calculating the taxable value of car fringe benefits. Download here... |
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Joint submission by CPA, ICAA, NIA, TIA and Taxpayers Australia on Draft Taxation Determinations TD 2010/D10 - February 2011 Income tax: Division 7A - payments and loans through interposed entities - factors the Commissioner will take into account in determining the amount of any deemed payment or loan arising under section 109T of the Income Tax Assessment Act 1936. Download here... |
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Joint submission by CPA, ICAA, NIA, TIA and Taxpayers Australia on Draft Taxation Determinations TD 2010/D9 - February 2011 Income tax: Division 7A - unpaid present entitlements - factors the Commissioner will take into account in determining the amount of any deemed entitlement arising under section 109XI of the Income Tax Assessment Act 1936. Download here... |
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Joint submission by ICAA, TIA, CPA, NIA, TIA and Taxpayers Australia on Draft Taxation Determinations TD 2010/D8 - February 2011 Income tax: does the business profit article (Article 7) of Australia's tax treaties apply to Australian sourced business profits of a foreign limited liability partnership (LLP) where the partners in the LLP are resident of a country with which Australia has entered into a tax treaty and the LLP is treated as fiscally transparent in the country of residence of the partners? Download here... |
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Joint submission by CPA, ICAA, NIA, TIA and Taxpayers Australia on Draft Taxation Ruling TR 2010/D7 - February 2011 Business related capital expenditure - section 40-880 of the Income Tax Assessment Act 1997 core issues Download here... |
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Joint submission by CPA, ICAA, NIA, TIA and Taxpayers Australia on Taxation Determination TD 2010/D4-D6 - December 2010 TD 2010/D4 - Income tax: consolidation: capital gains: does paragraph 40-880(5)(f) of the Income Tax Assessment Act 1997 prevent the deduction, under section 40-880 of that Act, of incidental costs described in subsection 110-35(2) of that Act that the head company of a consolidated group or MEC group incurs, in acquiring shares in an entity that becomes a subsidiary member of the group, before the entity joins the group? TD 2010/D5 - Income tax: consolidation: capital gains: does paragraph 40-880(5)(f) of the Income Tax Assessment Act 1997 prevent deduction, under section 40-880 of that Act, of incidental costs described in subsection 110-35(2) of that Act that the head company of a consolidated group or MEC group incurs, in acquiring shares in an entity that becomes a subsidiary member of the group, after the entity joins the group? TD 2010/D6 - Income tax: consolidation: capital gains: does paragraph 40-880(5)(f) of the Income Tax Assessment Act 1997 prevent deduction, under section 40-880 of that Act, of incidental costs described in subsection 110-35(2) of that Act that the head company of a consolidated group or MEC group incurs, in disposing of shares in a subsidiary member to a non-group entity, after the member leaves the group? Download here... |
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Joint submission by CPA, ICAA, NIA, TIA and Taxpayers Australia on Taxation Determination TD 2010/D3 - November 2010 |
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Joint submission by CPA, ICAA, NIA, TIA and Taxpayers Australia on Taxation Determination TD 2010/D2 - September 2010 Income tax: will the exemption in section 102NA of the Income Tax Assessment Act 1936 continue to apply to a unit trust that has become the interposed trust of a stapled group pursuant to subdivision 124-Q of the Income Tax Assessment Act 1997 if the trustee of the unit trust later gains control (or the ability to control), either directly or indirectly, (the) operations of an entity that are in respect of a trading business within the meaning of section 102M of the Income Tax Assessment Act 1936. Download here... |
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Submission on draft PSLA issued 9 August 2010 titled 'When the ATO will not take action to apply its views of the law in past years or periods.' Download this submission to the ATO relating to the draft PSLA. Download . . . |
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Joint submission by Taxpayers Australia, ICAA, CPA Australia, TIA, NIA and the Law Council of Australia in respect of the Draft Practice Statement PSLA 3362 (PSLA 3362) - July 2010 Download this submission to the ATO relating to Draft Practice Statement PSLA 3362 (PSLA 3362) Download . . . |
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Submission on Income Tax Treatment of Instalment Warrants Proposals Paper - April 2010 Download this submission to the The Treasury regarding the Tax Treatment of Instalment Warrants. Download . . . |
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Joint submission by Taxpayers Australia, ICAA, TIA NIA, CPA Australia on Draft Taxation Ruling TR2009/D8 - February 2010 Download this submission to the ATO relating to Draft Taxation Ruling TR2009/D8 Income Tax: Division 7A loans; trust entitlements. Download . . . |
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Submission on TFN withholding rules - February 2010 Download this submission to Treasury in response to the Exposure Draft in relation to the proposed TFN withholding rules for closely held trusts. Download . . . |
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Joint submission by Taxpayers Australia, ICAA, TIA NIA, CPA Australia |
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Submission on Draft Taxation Determinations TD 2009/D18
- February 2010 Download our submission to the ATO relating to TD 2009/D18 - Income tax: can a private equity entity make an income gain from the disposal of the target assets it has acquired? Download . . . |
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Submission on Draft Taxation Determinations TD 2009/D17
- February 2010 Download our submission to the ATO relating to TD 2009/D17 - Income tax: treaty shopping - can Part IVA of the Income Tax Assessment Act 1936 apply to arrangements designed to alter the intended effect of Australia's International Tax Agreements network? Download . . . |
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Submission on Non-Commercial Loans - January 2010 Download our submission to Treasury in respect of our comments on Tax Laws Amendment (2010 Measures No. 1) Bill 2010 - Non-Commercial Loans. Download . . . |
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2010-11 Pre-Budget Submission Download our Budget Submission 2010-11 to Treasury. Download . . . |
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Submission on proposed income test for the ETO - January 2010 |
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Submission on Tax Laws Amendment (Transfer of provisions) Bill 2009 - December 2009 |
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Submission on income splitting and Part IVA - October 2009 |
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2009-10 Pre-Budget Submission Download our submission to Treasury in response the Government’s call for input into the 2009-10 Budget. Download.. . |
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Review of the tax arrangements applying to managed investment trusts - December 2008 Download our submission to The Board of Taxation in response to the public discussion paper – Review of the tax arrangements applying to Managed Investment Trusts. Download.. . |
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‘Reforms to Income Tests’ consultation paper - November 2008 |
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Increase access to small business CGT concessions via $2m aggregated turnover test |
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Trust consultation working group submission - October 2008
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Pre-budget submission - January 2008 |
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FBT - and Cost of Compliance issues - November 2007 |
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Review of the tax treatment of off-market share buybacks - August 2007 |
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Exposure Draft Tax Agent Services Bill Submission - July 2007 |
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Bankruptcy Legislation - January 2007 |
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Simplifying Super - January 2007 |
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Pre-Budget Submission 2007/08 |
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CGT Rule Amendments - August 2005 |
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Superannuation savings of the people under 40 - July 2005 |
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Submission on small business CGT concessions - February 2005 |
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The review of the provision of pensions in small superannuation funds - August 2004 |
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Superannuation Legislation amendment Bill 2002 - January 2003 |
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