27 Aug 09 Can Part IVA apply to a salary deferral arrangement described in TA 2008/14? - TD 2009/D6
This draft Taxation Determination was released on 26 August 2009 for public comment by 9 October 2009. Its full title is "Income tax: can Part IVA of ITAA 1936 apply to a salary deferral arrangement as described in Taxpayer Alert TA 2008/14?" As may be anticipated, the answer given is Yes.
For a copy of TD 2009/D6, go here