Submissions

  • Review of the Tax Practitioners Board

    The Institute of Public Accountants (IPA) welcomes the opportunity to offer our “Review of the Tax Practitioners Board” submission.

  • Fatal Flaw Revision – Proposed Standard AASB 2019-X Amendments to Australian Accounting – Reference to the Conceptual Framework

    As stated in the IPA submissions on Phase 1 and Phase of ITC 39 Applying the IASB’s Revised Conceptual Framework and Solving the Reporting Entity and Special Purpose Financial Statements Problems, the IPA is of the opinion that there is no basis for having two conceptual frameworks in place post 1 January 2020 – the date when the IASB’s revised Conceptual Framework becomes operative.

  • Annual Taxation Determinations

    We have one main concern that we wish to raise in response to the consultation paper. A Taxation Determination is considered a public ruling and as such, is legally binding advice issued by the Australian Taxation Office (ATO). Public rulings are long being held as binding advice and express the ATO’s interpretation of a particular provision of the law they administer.

  • Mental Health Inquiry

    The RC is currently finalising a grant application with partners with respect to research on how the mental wellbeing of SME and small business owners and operators can be improved through using a professional such as an accountant.

  • Small Business Taxation Division

    The IPA welcomes the opportunity to provide this submission in response to the Administrative Appeals Tribunal (AAT) consultation process on the “Small Business Taxation Division” (SBTD).

  • A Sharing Economy Reporting Regime

    The IPA welcomes the opportunity to provide this submission in response to the “A sharing economy reporting regime” consultation paper (the consultation paper).

  • Pre-Budget Submission 2019-20

    The Institute of Public Accountants (IPA) welcomes the opportunity to present our pre-Budget submission for the 2019-20 financial year.