Submission on ATO draft guidance on thin cap third party debt test
CA ANZ lodged a submission on TR 2024/D3 and the update to PCG 2024/D3 dealing with the third party debt test under the thin capitalisation rules...
Policy submissions
View our recently lodged policy submissions and search by topic area
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Submission to Treasury on standards setting merger
CA ANZ submission to Treasury on consultation paper: Positioning Australia’s financial reporting system for the future...
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Submission on non-deductibility of GIC and SIC
Non-deductibility of GIC and SIC – CA ANZ Joint Submission...
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Submission on TR 2013/5A1 - Addendum - Income tax: when a superannuation income stream commences and ceases
Submission on TR 2013/5A1 - Addendum - Income tax: when a superannuation income stream commences and ceases...
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Submission to Treasury’s Amendments
CA ANZ provides support for Treasury’s amendments under Division 1 – sustainability reporting which amends the Corporations Act 2001...
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Joint submission on recognition of climate-related intangible assets
CA ANZ and CPA Australia respond to IFRIC Tentative Agenda Decision: Recognition of Intangible Assets Resulting from Climate-related Expenditure (IAS 38)...
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Submission on TD 2024/D3: Division 7A and private company guarantee
CA ANZ calls for the scope of the draft TD to be broadened and more commentary and examples be included in the ATO’s compliance approach...
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Submission on Law Companion Ruling 2021/2DC - superannuation fund non-arm’s length income and expenditure
Submission on Law Companion Ruling 2021/2DC - superannuation fund non-arm’s length income and expenditure...
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Joint Submission on extension of charity transitional reporting
CA ANZ/CPA Australia joint submission to Treasury on draft ACNC (Consequential and Transitional) Regulations 2025...
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Submission on Expanding the Consumer Data Right (CDR) to include non-bank lenders
With CPA Australia and IPA, we supported the intent to include non-bank lenders in the CDR and called for solutions to mitigate the costs of accreditation and compliance for small data holders...
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Joint submission on PCG 2024/D3 restructures and thin cap and DDCR
The Joint Bodies have lodged a submission on ATO’s PCG 2024/D3 dealing with restructures and the new thin cap and debt deduction creation rules...
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Joint submission on direct assistance by internal auditors in sustainability assurance engagements
CA ANZ and CPA Australia joint submission on AUASB’s proposal to prohibit direct assistance by internal auditors in sustainability assurance engagements...
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Submission on Tax Practitioner Board draft guidance on new 2024 Code obligations
This submission discusses the six draft Tax Practitioner Board guidance documents regarding the Code of Conduct Determination 2024...
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Joint submission on Payment Times Reporting Scheme updated guidance
CA ANZ and CPA Australia jointly provide feedback to Payment Times Reporting Regulator on updated guidance...
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Submission on proposed APES 225 Valuation Services
CA ANZ has lodged a submission on the APESB's proposed changes to APES 225 Valuation Services...