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26 Apr 07 Income tax: active foreign business assets and the CGT participation exemption - TD 2007/D6

This draft Taxation Determination was released on 24 April 2007 for public comment by 25 May 2007. Its full title is "Income tax: do the active assets of a partnership, in which a foreign company is a partner, constitute 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 2007/D6, go here

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