The Tax Institute

Corey Beat CTA on 'Swimming between the flags for professional service entities'

In recent years, the Australian Taxation Office has taken a 'swim between the flags' approach in respect of their guidance and advice to taxpayers. 1  This approach involves the ATO publishing...

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Unpacking the company tax excess imputation credits saga



written by Bob Deutsch CTA *

There are two different models of how company tax and its interface with the individual shareholder's tax position works. Understanding the difference is crucial if...

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Reducing Australia's corporate tax rate — the unconvincing case for 25%

The proposal announced by the Treasurer in the May 2016 Budget for a gradual reduction of Australia’s corporate tax rate  the Ten Year Enterprise Tax Plan 1 — became one of the major points of...

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Michael Cox on navigating the digital landscape

Greenwoods & Herbert Smith Freehills' Chief Operating Officer, Michael Cox, presented at The Tax Institute’s 2017 SME Symposium on ‘Navigating the digital landscape – a plan for today’s tax...
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Our three strategic pillars

written by Vince Lendrum * Tracey Rens, in her President’s report for March, shared our vision for the future of the tax profession and The Tax Institute’s determination to play an important...

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The 2018-19 federal election – the emerging tax battleground

written by Robert Deutsch CTA *

Labor's recent announcement that, if elected it will move to eliminate refunds of excess imputation credits with effect from 1 July 2019, adds yet another layer...

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Our partnership with ebroker – an interview with Professor Bob Deutsch CTA

ebroker has joined the growing list of The Tax Institute’s business partners.
The Institute endeavours to build a suite of professional business partners that provide our members with access to...
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Reigniting the question of 'carrying on a business' & the potentially wasteful imputation system – 2018 Barossa Convention

The question of when an entity is 'carrying on a business' remains something of a maze.

Last September, the Government released the Treasury Laws Amendment (Enterprise Tax Plan Base Rate...

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Shaping our tax profession of tomorrow

written by Tracey Rens *

In 2018, The Tax Institute celebrates its 75th anniversary.

Since the Institute’s establishment in 1943, Australia’s tax system has changed dramatically and we have...

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Company tax cuts – where might the money go?

written by Robert Deutsch CTA *

The continuing saga regarding corporate tax reductions in Australia seems to have boiled down, at least in a political sense, to just one fundamental question –...

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Andrew Noolan CTA on 'The future of Division 7A'

In a paper presented at last November’s SME Symposium in Sydney, Andrew Noolan CTA looked at some of the issues he and many other practitioners have experienced over the years in relation to...

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The old chestnut – principle-based drafting vs detailed black letter law

written by Robert Deutsch CTA * I often ponder whatever happened to principle-based drafting, a concept we heard about some 15 years ago and which was meant to be the prevailing mantra in the...

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HSBC extends preferential banking offers to Institute members

HSBC, a Principal Sponsor of The Tax Institute’s 2018 National Convention, is proud to reach its 12th consecutive year of partnering with the Institute. To celebrate, HSBC has enhanced its wide...

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Wine equalisation tax reforms – 2018 SA Agribusiness Day

The recent reforms to the wine equalisation tax (WET) system, are ‘root and branch’ reforms that will have a significant impact on most businesses in the wine industry, even going so far as to...

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Inbound foreign investment in Queensland – FIRB & duties issues

Australia’s foreign investment framework requires would-be purchasers of residential real estate to apply for foreign investment approval. Applications are considered by the Foreign Investment...

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How to succeed in the tax profession, and what it takes to become a leader in the profession

written by Adam Woodward *
Adam Woodward CTA

It takes a special type of person, with specific skills and attributes, to thrive as a tax professional in today’s dynamic business...

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