Last week the ATO was criticised for its lack of transparency in relation to a variety of matters, and the department is now asking for the views and opinions of those who use the services in order to make more informed decisions about future services and advice.
The matters the ATO is asking for submissions include individual taxation, business taxation, not-for-profit, superannuation and intermediaries.
Comments are invited via email on a selection of legislative changes and rulings listed below.
To participate, email the contact person listed for the relevant item or follow the instructions outlined.
Advice and guidance
Decision Impact Statement Commissioner of Taxation v Glencore Investment Pty Ltd
Released: 28 September 2021
Due date for comments: 29 October 2021
Draft Law Administration Practice Statement PS LA 2021/D2 Administrative penalties for electronic sales suppression tools
Released: 30 September 2021
Due date for comments: 29 October 2021
Draft Taxation Ruling TR 2021/D6 Income tax: the games and sports exemption
Released: 7 October 2021
Due date for comments: 5 November 2021
Decision Impact Statement Commissioner of Taxation v Auctus Resources Pty Ltd
Released: 12 October 2021
Due date for comments: 12 November 2021
Draft Taxation Determination TD 2021/D2 Income tax: aggregated turnover – application of the “connected with” concept to partnerships, foreign hybrids and non-entity joint ventures
Released: 13 October 2021
Due date for comments: 12 November 2021
Draft Taxation Determination TD 2021/D3 Income tax: aggregated turnover – application of the “connected with” concept to corporate limited partnerships
Released: 13 October 2021
Due date for comments: 12 November 2021
Draft Taxation Determination TD 2021/D4 Income tax: aggregated turnover – application of the public entity exception to the indirect control test
Released: 13 October 2021
Due date for comments: 12 November 2021
Draft Taxation Determination TD 2021/D5 Income tax: when are you genuinely restricted from immediately disposing of an interest provided under an employee share scheme?
Released: 14 October 2021
Due date for comments: 12 November 2021
Decision Impact Statement WYPF and Commissioner of Taxation
Released: 21 October 2021
Due date for comments: 19 November 2021
