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30 Jul 099 Addendum to TD 2005/34 (profit washing arrangement described in TA 2005/1)

On 29 July 2009, the ATO issued an Addendum to Taxation Determination TD 2005/34 (Income tax: what are the results for income tax purposes of entering into a profit washing arrangement as described in Taxpayer Alert TA 2005/1?) The Addendum amends Taxation Determination TD 2005/34 to take account of the High Court's decision in Raftland Pty Ltd as trustee of the Raftland Trust v FCT [2008] HCA 21.

For a copy of TD 2005/34A1, go here


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