Tax Issues Entry System

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An Australian Government Initiative

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Making the tax system work better for everyone

The Tax Issues Entry System, or TIES for short, is an Australian Government initiative jointly managed by the Australian Taxation Office and the Department of the Treasury. TIES provides an opportunity for you to raise issues relating to the care and maintenance of the Australian Government’s tax and superannuation systems.

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.

If you are not sure if your issue is a ‘care and maintenance’ issue, you are encouraged to submit it and we will advise you if it can be dealt with through TIES.

View examples of ‘care and maintenance’ issues.

We will seek to find the best solution to your issue, whether that can be done by way of a change to the existing Tax Office administrative practices or by raising with the Government the possibility of changing the law. A working group of the Board of Taxation will provide private sector input to the analysis and prioritisation of TIES issues. Law changes will be subject to the Government’s other legislative priorities. We will let you know once the Tax Office or the Government has decided on a response to your issue.

We will not be able to pursue issues that would require a major policy change or that require a change to a State or Territory tax law. Examples of State or Territory tax laws are those relating to stamp duty, payroll tax or land tax. In these cases, we will explain to you why the issue will not be pursued through TIES.

View details of how TIES will process your issue.

Details of issues accepted for TIES will be published on this site and we will provide regular updates on how those issues are progressing. See the current register of TIES issues.

More information about the history of TIES.

© Commonwealth of Australia 2008