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The professional representatives on the ATO's National Tax Liaison Group (NTLG) held a telephone conference on Tuesday 22 July 2008 to discuss potential agenda items for the upcoming NTLG meeting on 3 September 2008. Whilst the agenda items are yet to be finalised, at this stage there are likely to be questions put to the ATO in the following areas:

  • administration of the Commissioner's discretion under Division 7A in the case of breaches arising from honest mistakes or inadvertent omissions;
  • meaning of beneficial interest in shares under the Employee Share Scheme provisions;
  • clarification of ATO's position on the Raftland Case;
  • draft Miscellaneous Tax Rulings MT 2008/D1, D2 and D3 dealing with penalties;
  • tax consequences of a company issuing shares for assets (draft Taxation Ruling TR 2008/D1); and
  • membership and administration of ATO consultative forums and committees.

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