Submission on ED0267 Returns of capital: Off-market share cancellations
CA ANZ’s feedback on the draft operational statement...
Policy submissions
View our recently lodged policy submissions and search by topic area
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Submission on Income tax – Updates to bright-line test items and when land is acquired for a purpose or with an intention of disposal
CA ANZ’s feedback on the draft QWBAs...
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Submission on Can section CB 3 apply to amounts derived from the disposal of land?
CA ANZ’s feedback on the draft QWBA PUB00519...
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Submission on Income tax – implications of a residential property moving between the standard tax rules and the mixed-use asset rules
CA ANZ’s feedback on the draft interpretation statement PUB00482...
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Submission on How do the bright-line rollover relief provisions apply to transfers of residential land between associated persons?
CA ANZ’s feedback on the draft question we’ve been asked (QWBA) PUB00489...
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Submission on Income tax overdrawn shareholder loan account balances
CA ANZ’s feedback on comment on the draft interpretation statement and draft fact sheet, PUB 00480...
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Submission on Income tax – Forfeited deposits from cancelled land sale agreements
CA ANZ’s feedback on the draft questions we’ve been asked (QWBA) PUB 00434...
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Submission on Progress paper for NSW transition from stamp duty to property tax
More information about the operation and impact of the proposed transition in NSW from stamp duty to property tax is needed...
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Submission on ensuring accountants can assist with proposed NSW property tax
CA ANZ calls for legislative changes to clarify that accountants can provide state tax advice in NSW. This will be essential for a transition from stamp duty to property tax...
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Submission on excusing estates from filing income tax returns
Chartered Accountants ANZ recently had the opportunity to comment on this draft item which outlines the Commissioner’s proposed approach to applying the income tax return filing exemption in section...
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Submission on design of the interest limitation rule and additional bright line rules
Chartered Accountants Australia and New Zealand (CA ANZ) recently provided our views to Government on its Design of the interest limitation rule and additional bright-line rules discussion document...
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Submission on application of compulsory zero rating of land rules to commercial lease transactions
CA ANZ recently provided feedback on draft QWBA PUB00383: GST – How do the compulsory zero rating of land rules apply to transactions involving commercial leases...
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Submission on draft QWBA PUB00256
Chartered Accountants Australia and New Zealand recently provided feedback to Inland Revenue on draft QWBA PUB00256: When does s 5(23) of the Goods and Services Tax Act 1985 apply to shift GST...
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Submission on Taxation (Annual Rates for 2020-21, Feasibility Expenditure, and Remedial Matters) Bill
While this Bill covers a wide range of issues, our principle comments relate to purchase price allocation, feasibility expenditure, habitual buying and selling of land and GST on outbound mobile...
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Submission - When does the business premises exclusion to the bright-line test apply? (Income Tax PUB00316)
CA ANZ provided feedback on this draft ‘question we’ve been asked’ (QWBA) which explains the business premises exclusion that applies for the purposes of the bright-line test...