Policy submissions

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Showing results 376-390 of 416

  1. Joint submission on tax assistance for deceased estates

    CAANZ and CPA have made joint submissions to the Inspector General of Taxation and Taxation Ombudsman (IGOT) regarding her investigation into ATO systems and processes for dealing with deceased...

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  2. Submission on PUB00346 – If property held in a trust is rented out by a beneficiary for short-stay accommodation

    CA ANZ recently provided feedback on the draft ‘Question We’ve Been Asked’ (QWBA) explaining how the income tax rules apply if the property held in a trust is rented out by a beneficiary for short-...

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  3. Submission on PUB00346 – If property held in a trust is rented out by the trustees for short-stay accommodation

    CA ANZ recently provided feedback on the draft ‘Question We’ve Been Asked’ (QWBA) explaining how the income tax rules apply if the property held in a trust is rented out by the trustees for short-stay...

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  4. Submission on PUB00347 – GST treatment of short-stay accommodation?

    This draft interpretation statement is part of a series of guidance on the income tax and GST consequences of providing short-stay accommodation through peer-to-peer websites such as Airbnb, Bookabach...

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  5. Feedback on the Global Anti-Base Erosion Proposal (“GloBE”) – Pillar Two

    CA ANZ recently provided feedback to the OECD on their ‘Global Anti-Base Erosion (“GloBE”) – Pillar Two’ proposal. While CA ANZ supports work to prevent a race to the bottom on corporate taxes, this...

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  6. Submission on OECD Secretariat ‘unified approach’ proposal – Australian feedback

    The Australian Tax Team, in conjunction with CPA Australia has provided feedback to the OECD Secretariat on the ‘Unified Approach’ proposal to pillar one issues arising from the taxation of digital...

  7. Submission on OECD Secretariat unified approach proposal

    The New Zealand Tax Team has provided feedback to the OECD Secretariat on the ‘Unified Approach’ proposal to pillar one issues arising from the taxation of digital businesses...

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  8. Submission on PUB00352 Changing GST treatment after reducing the previously agreed consideration

    CA ANZ disagrees with the position taken in the draft. In our view, a credit note may be issued where there has been a change in GST treatment (for example, GST is incorrectly charged on a zero rated...

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  9. Submission on holding costs for privately used land that is taxable on sale

    Chartered Accountants Australia and New Zealand recently provided feedback to Inland Revenue on their ‘Holding costs for privately used land that is taxable on sale’ tax policy consultation document...

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  10. Submission on Habitual Buying and Selling of Land

    CA ANZ recently provided feedback to Inland Revenue on the Habitual Buying and Selling of Land consultation document. While this document only addresses a problem with the regular pattern restrictions...

  11. Submission on Remote Area Tax Concessions – Response to Productivity Commission draft report

    CAANZ recognises that remote area tax concessions are not meeting their objectives. CAANZ argues that despite improvements in technology and transport, significant hardship persists for those working...

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  12. Submission on Supplies by NZ hunting outfitters and taxidermists to overseas hunters

    CA ANZ recently provided feedback on this item which considers the GST treatment of supplies made to overseas hunters. This draft Interpretation Statement considered the GST treatment of supplies made...

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  13. Submission on draft determinations dealing with non-resident beneficiaries and capital gains of a resident trust

    CA ANZ does not support the ATO’s views in draft determinations dealing with non-resident beneficiaries and capital gains of a resident trust...