CPA Australia makes submissions on behalf of our members on taxation matters, to bodies including the Treasury and the ATO.
Submission on the exposure of draft legislation – stage one transfer pricing (178.00 KB) - last updated Tuesday, 24 April 2012
Submission to the Treasury on the exposure of draft legislation – stage one transfer pricing, date issued 13 april 2012.
Submission on Modernising the Taxation of Trust Income (192.99 KB) - last updated Wednesday, 11 April 2012
Submission on modernising the taxation of trust income dated 10 February 2012.
Submission on Treasury Fixed Trust Review (62.66 KB) - last updated Wednesday, 14 March 2012
Submission on scope of Treasury Fixed Trust Review Discussion Paper dated 5 March 2012.
Submission on the Tax Practitioner's Board Discussion Paper on Reasonable Care (82.25 KB) - last updated Wednesday, 14 March 2012
Submission on the Tax Practitioner's Board Discussion Paper regarding Section 30-10 (9) of the Taxation Agent Services Act (2009).
Submission on Commissioner's ability to retain refunds pending verification checks (61.54 KB) - last updated Thursday, 8 March 2012
Submission to Treasury on Commissioner's ability to retain refunds pending verification checks.
Submission on GST treatment of new residential premises (24.81 KB) - last updated Monday, 19 December 2011
Submission to Treasury on exposure draft legislation GST treatment of new residential premises, issued on 20 October 2011.
Submission on the cost of work (47.42 KB) - last updated Monday, 19 December 2011
Submission to Treasury on the cost of work – related expenses and the cost of managing tax affairs, issued on 11 October 2011.
Submission on improvements to the company loss recoupment rules (64.29 KB) - last updated Monday, 19 December 2011
Submission to Treasury on consultation paper on improvements to the company loss recoupment rules, issued on 23 August 2011.
Submission on reporting of taxable payments for contractors (57.24 KB) - last updated Monday, 19 December 2011
Submission to Treasury on consultation paper on the reporting of taxable payments for contractors in the building and construction industry, issued on 29 June 2011.
Submission on the consultation paper concerning the review of the transfer pricing rules (62.86 KB) - last updated Thursday, 15 December 2011
Submission to Treasury on the consultation paper concerning the review of the transfer pricing rules.
Submission on Tax Laws Amendment (2011 Measures No. 9) Bill: buy-backs exposure draft (73.35 KB) - last updated Thursday, 15 December 2011
Submission to Treasury on substantive and minor issues arising from the buy-backs exposure draft relating to the Tax Laws Amendment (2011 Measures No. 9) Bill.
Submission on business tax reform (69.42 KB) - last updated Thursday, 3 November 2011
Submission to the Business Tax Working Group on business tax reform, issued on 2 November 2011.
Tax Forum Discussion Paper on Tax Reform - Next Steps for Australia (159.38 KB) - last updated Monday, 12 September 2011
Submission to Treasury on the Tax Forum discussion paper on tax reform, issued on 9 September 2011.
Submission on inquiry into the New South Wales Parliamentary Budget Office (58.31 KB) - last updated Friday, 26 August 2011
Submission to the Committee on the Parliamentary Budget Office on inquiry into the New South Wales Parliamentary Budget Office, issued on 19 August 2011.
Submission on exposure draft legislation – 'In Australia' special conditions for tax concession entities (63.36 KB) - last updated Monday, 15 August 2011
Submission to the Treasury on exposure draft legislation – 'In Australia' special conditions for tax concession entities, Issued 12 August 2011
Submission on discussion paper – tax discount for interest income (51.35 KB) - last updated Monday, 15 August 2011
Submission to the Treasury on discussion paper – tax discount for interest income, issued 5 August 2011.
Submission on discussion paper – privilege in relation to tax advice (115.23 KB) - last updated Friday, 29 July 2011
Submission to the Treasury on discussion paper – privilege in relation to tax advice, issued 22 July 2011
Submission on discussion paper – privilege in relation to tax advice (115.23 KB) - last updated Tuesday, 26 July 2011
Submission to the Treasury on discussion paper – privilege in relation to tax advice, issued 22 July 2011.
Submission on better targeting of not-for-profit tax consession (78.99 KB) - last updated Tuesday, 12 July 2011
Submission to the Treasury on better targeting of not-for-profit tax consession, issued 8 July 2011.
Submission on the taxation of sovereign investments (85.74 KB) - last updated Tuesday, 14 June 2011
Submission to Treasury on the Australian Government's proposals paper on the options to codify the tax treatment of sovereign investments.
Submission on primary production averaging and farm management deposits (50.99 KB) - last updated Wednesday, 4 May 2011
Submission to the Treasury on primary production averaging and farm management deposits for trusts in a loss year, issued 29 April 2011.
Submission on improving the taxation of trust income (1711.40 KB) - last updated Wednesday, 4 May 2011
Submission to the Treasury on improving the taxation of trust income, issued 29 April 2011.
Submission on discussion paper - implementation of the board of taxation's review of the GST coss-border transations (91.73 KB) - last updated Monday, 18 April 2011
Submission to the Treasury on discussion paper - implementation of the board of taxation's review of the GST coss-border transations, issued 6 April 2011.
Submission on discussion paper - standard deduction for the cost of work related expenses and the cost of mananging tax affairs (26.27 KB) - last updated Monday, 18 April 2011
Submission to the Treasury on discussion paper - standard deduction for the cost of work related expenses and the cost of mananging tax affairs, issued 7 April 2011.
Submission on post implementation review of the Tax Design Review Panel recommendations (92.71 KB) - last updated Friday, 1 April 2011
Submission to the Treasury on post implementation review of the Tax Design Review Panel recommendations, issued 28 March 2011.
Submission on design of the Tax System Advisory Board (67.64 KB) - last updated Wednesday, 23 March 2011
Submission to the Treasury on design of the Tax System Advisory Board, issued 11 March 2011.
Submission on the revision of the Australia-Switzerland tax treaty (111.72 KB) - last updated Wednesday, 9 March 2011
Submission to the Treasury on the revision of the Australia-Switzerland tax treaty, issued 3 March 2011.
Submission on the draft explanatory memorandum to the Australia-Turkey tax treaty (130.80 KB) - last updated Thursday, 24 February 2011
Submission to the Treasury on the draft explanatory memorandum to the Australia-Turkey tax treaty, issued 22 February 2011.
Comments on draft explanatory memorandum to the Australia-Chile tax treaty (126.26 KB) - last updated Thursday, 24 February 2011
Submission to the Treasury on comments on draft explanatory memorandum to the Australia-Chile tax treaty, issued on 21 February 2011.
Submission on improving the operation of the anti-avoidance provisions in the income tax law (80.91 KB) - last updated Thursday, 24 February 2011
Submission on improving the operation of the anti-avoidance provisions in the income tax law (32.71 KB) - last updated Thursday, 24 February 2011
Submission to the Treasury on improving the operation of the anti-avoidance provisions in the income tax law, issued 17 February 2011.
Submission on issues for inclusion in the IGT's 2011 Work Program (63.53 KB) - last updated Tuesday, 10 May 2011
Submission to the Inspector-General of Taxation (IGT) on issued for inclusion in the IGT's 2011 Work Program, issued 16 February 2011.
Supplementary submission on exposure draft legislation – assessment of Indrirect taxes (50.33 KB) - last updated Wednesday, 23 February 2011
Supplementary submission to the Treasury on exposure draft legislation – assessment of Indrirect taxes, issued 15 February 2011.
Submission on exposure draft legislation – GST adminstration (59.14 KB) - last updated Wednesday, 23 February 2011
Submission to the Treasury on exposure draft legislation – GST adminstration – grouping, issued 15 February 2011.
Submission on exposure draft GST Administration Grouping (59.14 KB) - last updated Tuesday, 22 February 2011
Submission to the Treasury on exposure draft legislation GST Administration (Grouping), issued 15 February 2011.
Submission on exposure Draft Legislation – assessment of indrirect taxes (66.99 KB) - last updated Wednesday, 23 March 2011
Submission to the Treasury on exposure draft legislation – assessment of indrirect taxes, issued 14 February 2011.
Submission on exposure draft legislation – exempting taxes, fees and charges from GST (64.41 KB) - last updated Friday, 18 February 2011
Submission to the Treasury on exposure draft legislation – exempting taxes, fees and charges from GST, issued 14 February 2011.
Joint submission on Draft Tax Ruling TR 2010/D7 (101.61 KB) - last updated Friday, 9 December 2011
Joint submission to the Australian Taxation Office on Draft Tax Ruling TR 2010/D7 Income tax: business related capital expenditure – section 40-880 of the Income Tax Assessment Act 1997 core issues, issued on 11 February.
Joint submission on Draft Taxation Determination TD 2010/D10 (11.91 KB) - last updated Wednesday, 6 April 2011
Joint submission to the Australian Taxation Office on Draft Taxation Determination TD 2010/D10, issued on 4 February 2011.
Joint submission on Draft Taxation Determination TD 2010/D9 (41.53 KB) - last updated Wednesday, 6 April 2011
Joint submission to the Australian Taxation office on Draft Taxation Determination TD 2010/D9, issued on 4 February 2011.
Joint submission on Draft Taxation Determination TD 2010/D8 (35.98 KB) - last updated Wednesday, 6 April 2011
Joint submission to the Australian Taxation Office on Draft Taxation Determination TD 2010/D8, issued on 4 February 2011.
Submission on consolidated groups that undertake demergers (58.62 KB) - last updated Monday, 31 January 2011
Submission to the Treasury on consolidated groups that undertake demergers, issued 28 January 2011.
Submission on exposure draft information sheet - professional indemnity insurance requirements (29.27 KB) - last updated Tuesday, 1 May 2012
Submission to Tax Practitioners Board on exposure draft information sheet – professional indemnity insurance requirements, issued 12 November 2010.
Submission on the ptions paper: regulation of tax agents services provided by financial planners (1933.06 KB) - last updated Friday, 28 January 2011
Joint submission to Treasury on the options paper: regulation of tax agents services provided by financial planner, issued 11 January 2011.
Submission on implementation of the recommendations of the Treasury review of the GST margin scheme (58.86 KB) - last updated Tuesday, 25 January 2011
Submission to the Treasury on implementation of the recommendations of the Treasury review of the of the GST margin scheme, issued 24 January 2011.
Islamic finance submisson — cover letter (57.67 KB) - last updated Friday, 9 December 2011
Islamic finance submisson — cover letter, issued 20 December 2010.
Submission on taxation treatment of Islamic finance (325.06 KB) - last updated Monday, 20 December 2010
Submission to the Board of Taxation on review of the taxation treatment of Islamic finance, issued 20 December 2010.
Submission on Managed Investment Trusts (57.83 KB) - last updated Wednesday, 17 November 2010
Submission to The Treasury on Managed Investment Trusts, issued on 16 November 2010
Submission on Implementation of Alternative Fuels Taxation Policy (60.95 KB) - last updated Tuesday, 16 November 2010
Submission to The Treasury on Implementation of Alternative Fuels Taxation Policy, issued on 15 November 2010
Submission on Minerals Resource Rent Tax consultation (136.27 KB) - last updated Friday, 9 December 2011
Submission to the Australian Treasury on Minerals Resource Rent Tax, issued on 5 November 2010
Submission on improvements to running balance accounts and related provisions (55.58 KB) - last updated Monday, 19 July 2010
Submission to Department of Treasury and Finance on discussion paper Improvements to running balance accounts and related provisions, issued on 15 July 2010.
Submission on review into the ATO's change program (78.71 KB) - last updated Friday, 11 June 2010
Submission to the Inspector-General of Taxation on review into the ATO's implementation of the change program, issued on the 10 June 2010.
Henry Tax Review consultation paper (929.44 KB) - last updated Tuesday, 23 February 2010
The submission provides comments and recommendations where possible on the majority of the questions raised in the consultation paper
Australia's Future Tax System Review (1564.18 KB) - last updated Friday, 9 December 2011
CPA Australia’s submission to Australia's Future Tax System Review (The Henry Review).
Submission on reform of the controlled foreign company rules (205.29 KB) - last updated Thursday, 11 March 2010
Submission to Department of Treasury and Finance on consultation paper: reform of the controlled foreign company rules, issued on 10 March 2010.
Submission on post-implementation review (186.33 KB) - last updated Wednesday, 10 March 2010
Submission to the Department of Treasury and Finance on post-implementation review: certain aspects of the consolidation regime, issued on 9 March 2010.
Submission on GST administration: grouping, rulings and tax invoices (32.33 KB) - last updated Thursday, 4 March 2010
Submission to the Department of Treasury and Finance on GST administration: grouping, rulings and tax invoices explanatory draft legislation and accompanying materials, issued on 22 February 2010.
Joint submission on draft taxation ruling TR 2009 / D8 (389.94 KB) - last updated Friday, 9 December 2011
Joint submission to Australian Taxation Office on draft taxation ruling TR 2009 / D8, issued on 19 February 2010.
Submission on extending TFN withholding arrangements (54.51 KB) - last updated Wednesday, 24 February 2010
Submission to the Department of Treasury and Finance on extending TFN withholding arrangements to closely held trusts and family trusts, issued on 18 February 2010.
Submission on proposed changes to scrip-for-scrip roll-over rules (43.56 KB) - last updated Wednesday, 24 February 2010
Submission to the Department of Treasury and Finance on proposed changes to scrip-for-scrip roll-over rules, issued on 8 February 2010
Submission on ED tax law amendment division 7A (47.22 KB) - last updated Thursday, 4 March 2010
Submission to the Department of Treasury and Finance on ED tax law amendment Bill 2010: division 7A and accompanying materials, issued on 4 February 2010.
Submission on tax law amendment (research and development) (78.75 KB) - last updated Thursday, 4 March 2010
Submission to the Department of Treasury and Finance on tax law amendment (research and development) ED legislation and explanatory materials, issued on 3 February 2010.
Submission on Australia's future tax system retirement income consultation paper (934.42 KB) - last updated Wednesday, 24 February 2010
CPA Australia's input into the review of Australia's future tax system, this time with a focus on the Australian retirement savings system.
Submission on draft practice statement PS LA 3187 (46.24 KB) - last updated Friday, 9 December 2011
Submission to Australian Taxation Office on draft practice statement PS LA 3187, issued on 1 February 2010.
Submission on options to address fraudulent phoenix activity (44.98 KB) - last updated Thursday, 4 March 2010
Submission to the Department of Treasury and Finance on proposals paper on options to address fraudulent phoenix activity, 19 January 2010.
Submission on progressing Australia's tax treaty program (39.07 KB) - last updated Tuesday, 23 February 2010
Submission to the Department of Treasury and Finance on progressing Australia's tax treaty program - negotiations with Canada, issued on the 15 January 2009
Submission on the inquiry into state government taxation and debt (59.00 KB) - last updated Tuesday, 23 February 2010
Submission to the Parliament of Victoria on the inquiry into state government taxation and debt, issued on 2 October 2009.
Submission on review into the alienation of personal services income rules (71.04 KB) - last updated Tuesday, 23 February 2010
Submission to the Australian Government's Department of Treasury and Finance on the Post-implementation review into the alienation of personal services income rules, issued on 3 August 2009.
Submission on extra-statutory concession power for commissioner of taxation (98.90 KB) - last updated Tuesday, 23 February 2010
Submission to the Australian Government's Department of Treasury and Finance on its discussion paper, An 'extra-statutory concession' power for the commissioner of taxation?, issued on the 10 July.
Submission on treasury consultation paper; division 7A (78.69 KB) - last updated Tuesday, 23 February 2010
Submission to the Australian Government's Department of Treasury and Finance on Treasury consultation paper; division 7A of the Income Tax Assessment Act 1936, issued on 3 July 2009.
Submission on legal framework for the administration of the GST (134.65 KB) - last updated Tuesday, 23 February 2010
Submission to the Australian Government's Department of Treasury and Finance on its discussion paper Implementation of the recommendations of the board of taxation's review of the legal framework for the administration of the GST, issued on 22 June 2009.
Submission on tax laws amendment (120.89 KB) - last updated Tuesday, 23 February 2010
Submission to the Australian Government's Department of Treasury and Finance on exposure draft of Tax Laws Admendment (2009 Measures No.4) Bill 2009, issued on 22 June 2009.
Submission on reform of the taxation of employee share schemes (46.65 KB) - last updated Tuesday, 23 February 2010
Submission to the Department of Treasury and Finance on the reform of taxation of employee share schemes, issued on 12 June 2009.
Submission on establishing an ACT mortgage relief fund (49.68 KB) - last updated Tuesday, 23 February 2010
Submission to Australian Capital Territory Department of Treasury on discussion paper 'Establishing an ACT mortgage relief fund', issued 29 May 2009.
