Large business and tax compliance publication

Tax issues entry system

Through the tax issues entry system (TIES) you have an opportunity to raise issues about the care and maintenance of the Australian tax and superannuation systems. We jointly manage TIES with Treasury.

Care and maintenance issues are about making sure the existing law operates in the way it was intended, by correcting technical or drafting defects, removing anomalies and addressing unintended outcomes. Care and maintenance issues could involve minor policy changes, though they typically would not have a significant revenue impact.

Through TIES we try to find the best solution to issues, whether that can be done by way of a change to our existing administrative practices or by raising with the government the possibility of changing the law. Law changes will be subject to the government's other legislative priorities.

For information about TIES, how to submit an issue for consideration and a list of issues currently being managed, refer to TIES.

Sections within Cooperative compliance

• Taxpayer initiated processes
• Voluntary disclosures
• Self-amendments
• Reportable tax position schedule
• Annual compliance arrangements
• Advance pricing arrangements
• Mutual agreement procedure
• Tax issues entry system