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14 Aug 08 Active foreign business assets and the CGT participation exemption - TD 2008/23

This final Taxation Determination was issued on 13 August 2008. It was previously released in draft form as TD 2007/D6: see 2007 TAXVINE No 15 (11) (27 April 2007). Its full title is "Income tax: are the active assets of a partnership, in which a foreign company is a partner, active foreign business assets of the foreign company for the purposes of the capital gains tax participation exemption provisions contained in Subdivision 768-G of ITAA 1997?" The answer given is No.

For a copy of TD 2008/23, go here

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