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08 Aug 08 4 joint submissions lodged

The following 4 joint submissions have been lodged with the ATO on behalf of the Institute of Chartered Accountants in Australia, the Taxation Institute of Australia, the National Institute of Accountants, CPA Australia and Taxpayers Australia:

  • TR 2008/D5 Income tax: meaning of ‘Australian superannuation fund’ in s 295 95(2) of ITAA 1997
  • GSTD 2008/D2 Goods and services tax:  is a supply by way of an in specie distribution of an asset that is applied or intended to be applied in an enterprise carried on by a discretionary trust to a beneficiary of the trust made ‘in the course or furtherance of’ the trust’s enterprise
  • GSTR 2008/D2 Goods and services tax:  general law partnerships and the margin scheme
  • TD 2008/D8 Income tax:  when is income tax of a private company a ‘present legal obligation’ for the purpose of the distributable surplus calculation under s 109Y(2) of Division 7A of Part III of ITAA 1936?

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