ATO Law Compliance Guide 2019/D3 & Practical Compliance Guide 2019/D6
CA ANZ submission to Treasury discussion paper...
Policy submissions
View our recently lodged policy submissions and search by topic area
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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...
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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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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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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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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...
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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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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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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...
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Submission on ATO estimating GST
PCG2019/D4 – estimating GST – CAANZ expresses caution...
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Submission on Miscellaneous Amendment Bill 2019 - exposure draft
CAANZ calls for earlier commencement dates for the inclusion of ride sharing in the FBT taxi exemption and the changes to continuity of ownership test...
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ED0219 Draft DET 19/XX: Employee use of telecommunication tools and usage plans in their employment
Inland Revenue recently consulted on draft determination 19/XX: Employee use of telecommunications tools and usage plans in their employment. CA ANZ identifies a number of practical challenges with...
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Submission Options for relief from child support debt ED0209
CA ANZ recently had the opportunity to provide feedback on draft standard practice statement ED0209: Options for relief from child support debt. This draft standard practice statement sets out the...
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Review of the Tax Practitioners Board
CA ANZ’s submission to the Treasury on the independent review of the effectiveness of the Tax Practitioners Board (TPB), including the Tax Agent Services Act 2009 (TASA) and the Tax Agent Services...
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Submission PUB00345: Income Tax – distributions from foreign trusts
CA ANZ recently provided feedback on Inland Revenue’s draft interpretation statement PUB00345: Income Tax – distributions from foreign trusts which considers the income tax treatment of amounts of...