2021 Telecommunications non-discrimination guidelines
The Australian Competition and Consumer Commission invites comment on their proposal to update guidelines for the statutory provisions that prohibit NBN Co and other access providers from engaging in conduct that discriminates between access seekers or in favour of themselves. Submission close Wednesday 16 June 2021.
R&D Tax Incentive software development activities: DRAFT Software Guide for consultation
The Department of Industry Science Energy and Resources invites comment from current R&DTI recipients on their draft Software Guide. Submissions close Friday 18 June 2021.
Reinsurance pool for cyclones and related flood damage
The Treasury invites comment on key design features for a reinsurance pool for cyclones and related flood damage, to commence from 1 July 2022 and be backed by a $10 billion Government guarantee. Submissions close Friday 18 June 2021.
Reducing red tape for superannuation funds – ECPI measures
The Treasury invites comment on the exposure draft to amend the Income Tax Assessment Act 1997 to provide choice for superannuation fund trustees to use their preferred method of calculating ECPI, where the fund is fully in the retirement phase for part of the income year, but not for the entire income year. Submissions close Friday 18 June 2021.
Draft Goods and Services Tax Determination GSTD 2021/D2
The Australian Taxation Office invites comment on their proposed question Goods and Services Tax: is the supply of a burial right in respect of a public cemetery subject to GST? Submission close Friday 25 June 2021.
Guaranteeing a minimum return of class action proceeds to class members
The Treasury invites comment on Recommendation 20 of the Parliamentary Joint Committee on Corporations and Financial Services report, Litigation funding and the regulation of the class action industry. Submission close Monday 28 June 2021.
Improving the visibility of superannuation assets in family law proceedings
The Treasury invites comment on the exposure draft legislation and explanatory material that amends the Taxation Administration Act 1953 and the Family Law Act 1975 to facilitate the identification of superannuation assets by parties to family law proceedings, leveraging information held by the Australian Tax Office. Submission close Monday 28 June 2021.
Draft Law Companion Ruling LCR 2021/D1
The Australian Taxation Office invites comment on the draft ruling for provisions for temporary full expensing of depreciating assets. Submission close Friday 9 July 2021.
Draft Practical Compliance Guideline PCG 2021/D4
The Australian Taxation Office invites comment on their Draft Guideline for their compliance approach to international arrangements connected with the development, enhancement, maintenance, protection and exploitation (DEMPE) of intangible assets and/or involving a migration of intangible assets. Submission close Friday 16 July 2021.
Buying a franchise? ACCC wants to hear from you
The Australian Competition and Consumer Commission (ACCC) would like to hear from people who are thinking about buying a franchise to find out what questions they have or what information they need. Submissions Close Wednesday 1 December 2021.