Policy Search Results

This section includes all our published policy submissions. 

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1-20 of 29 results
  • AICD submission to Board of Taxation on Employee Option Schemes

    Content Type: Policy Submission

    02 Oct 2009

    In a submission dated 2 October 2009 to the Board of Taxation, AICD expressed concern about moving the taxation point for options granted to SME directors, executives and other employees from the date of option exercise to the date of option vesting. Such a change would inhibit the ability of SMEs t...

  • Joint letter to Chair Australia Future Tax System on establishment of an ATO Oversight Board

    Content Type: Policy Submission

    18 Sep 2009

    On 18 September 4 associations (Business Council of Australia, Business Coalition for Tax Reform, Group of 100 and Corporate Tax Association) wrote a letter to the Chair of the Review panel on the Review of Australia’s Future Tax System to raise the merits of establishing an Oversight Board for the ...

  • AICD submission to Treasury on exposure draft Tax Laws Amendment 2009 Budget Measures no2

    Content Type: Policy Submission

    31 Aug 2009

    On 31 August 2009 AICD provided a submission to Federal Treasury in response to the Exposure Draft Tax Laws Amendment (2009 Budget Measures No.2) Bill 2009: Employee Share Schemes and its accompanying explanatory materials. Comments made by AICD included that it is of critical importance that the ta...

  • AICD submission to Senate Economics Committee on employee share schemes

    Content Type: Policy Submission

    16 Jul 2009

    On 16 July 2009 AICD provided a submission in connection with the Inquiry being undertaken by the Senate Economics References Committee into Employee Share Schemes. In the submission AICD outlines its concerns with Federal Government proposals to reform the taxation arrangements for employee share p...

  • Letter to Senator Nick Sherry Reform of the taxation of employee share schemes

    Content Type: Policy Submission

    16 Jun 2009

    On 5 June 2009 the Federal Government released the draft Tax Laws Amendment (Employee share schemes) Bill 2009. In a letter to the Assistant Treasurer, the Hon Nick Sherry, dated 16 June 2009 AICD set out its concerns with the draft Bill. These concerns include the adverse impact the proposed measur...

  • BCTR submission Henry review consultation paper

    Content Type: Policy Submission

    30 Apr 2009

    AICD is a founding member of the Business Coalition for Tax Reform (BCTR) which is a forum that brings together the views of the business community on tax reform issues.The BCTR is pleased to provide its comments on the Consultation Paper released by the Australian Treasury in December 2008 as input...

  • BCTR final submission on state business tax reform

    Content Type: Policy Submission

    30 Apr 2009

    AICD is a founding member of the Business Coalition for Tax Reform (BCTR) which is a forum that brings together the views of the business community on tax reform issues.The BCTR has commissioned a discussion paper into the scope for reforming state taxes by the Centre for International Economics (CI...

  • Cover letter BCTR state taxes submission

    Content Type: Policy Submission

    30 Apr 2009

    AICD is a founding member of the Business Coalition for Tax Reform (BCTR) which is a forum that brings together the views of the business community on tax reform issues.   The BCTR has commissioned a discussion paper into the scope for reforming state taxes by the Centre for International Ec...

  • BCTR submission to review panel in response to Henry review architecture paper

    Content Type: Policy Submission

    21 Oct 2008

    AICD participates in the debate about Australian tax reform through its involvement in the Business Coalition for Tax Reform (BCTR). The BCTR is pleased to provide its comments on the “Architecture of Australia’s tax and transfer system” (the Architecture paper), released by the Australian Treasury ...

  • BCTR SUBMISSION SENATE SELECT COMMITTEE ON STATE GOVERNMENT FINANCIAL MANAGEMENT

    Content Type: Policy Submission

    20 May 2008

    AICD participates in the debate about Australian tax reform through its involvement in the Business Coalition for Tax Reform (BCTR). A Senate Select Committee on State Government Financial Management has been established to inquire into and report on Commonwealth and state and territory fiscal...

  • BCTR 2009 Pre Budget Submission

    Content Type: Policy Submission

    29 Jan 2008

    AICD participates in the debate about Australian tax reform through its involvement in the Business Coalition for Tax Reform (BCTR). BCTR's 2009 pre budget submission was sent to the Treasurer on 18 January 2008. Visit the BCTR website to obtain a copy of the submission.

  • BCTR Letter to Wayne Swan MP Business Tax Issues for the New Government

    Content Type: Policy Submission

    04 Dec 2007

    The Chair of the Business Coalition for Tax Reform (BCTR) has written to the incoming Treasurer, Wayne Swan MP, to express concerns about the previous government's proposed modification to the tax consolidation regime. AICD participates in the debate about Australian tax reform through its invol...

  • Foreign source income antitax deferral review

    Content Type: Policy Submission

    23 Jul 2007

    AICD contributes to the debate on tax reform through the Business Coalition for Tax Reform (BCTR). While the BCTR supports and encourages the notion of achieving greater simplicity in our tax laws through the harmonisation of the four existing anti-tax deferral regimes, we believe the key out...

  • BCTR Proposed Withholding Rates for Managed Fund Distributions Made to Foreign Residents

    Content Type: Policy Submission

    22 May 2007

    The Business Coalition for Tax Reform (BCTR) is highly concerned that the proposed new withholding rate in respect of distributions made by Australian managed funds to foreign residents is being set at a rate that will perpetuate the competitive disadvantage this key industry currently faces. AI...

  • BCTR Recoupment of company tax losses using the same business test

    Content Type: Policy Submission

    02 Mar 2007

    The BCTR strongly recommends that access to the same business test (SBT) be reinstated for all companies whose total income exceeds $100 million (the SBT ceiling). AICD participates in the debate about Australian tax reform through its involvement in the Business Coalition for Tax Reform (BCTR...

  • BCTR 2008 Pre Budget Submission

    Content Type: Policy Submission

    01 Dec 2006

    AICD participates in the debate about Australian tax reform through its involvement in the Business Coalition for Tax Reform (BCTR)BCTR's 2008 pre budget submission was sent to the Treasurer on 1 December 2006. Visit the BCTR website to obtain a copy of the submission.

  • BCTR Tax Laws Amendment 2006 Measures No 4 Bill 2006

    Content Type: Policy Submission

    24 Nov 2006

    AICD participates in the debate about Australian tax reform through its involvement in the Business Coalition for Tax Reform (BCTR)BCTR has written to The Hon Peter Costello on Capital Gains Tax measures for foreign residents in Schedule 4 of Tax Laws Amendment (2006 Measures) Bill 2006 ("the Bill")...

  • AICD WA Division submission on State and Territory Business Transaction Taxes

    Content Type: Policy Submission

    29 Sep 2005

    The AICD has worked together with the BCTR to provide a formal submission December 2004. The AICD believes that the best taxation system for sustained long term economic growth requires that all levels of taxation in Australia are working efficiently and facilitating Australia's international compet...

  • Federal Budget 2005

    Content Type: Policy Submission

    01 Feb 2005

    Tax Reform Must be a Priority says Peak Business Tax Group. See submission.

  • Submission to Department of the Treasury on the 2004 Federal Budget

    Content Type: Policy Submission

    24 Oct 2003

    2004 Budget Submission Submission to Department of Treasury on 2004 Federal Budget 24 October 2003 Australian Institute of Company Directors Australian Institute of Company Directors (AICD) is the peak organisation representing the interests of com...