On 9 June 2009, the Taxation Institute lodged a submission with Treasury in relation to the foreign source income attribution rules Discussion Paper released by Treasury on 12 May 2009. The Taxation Institute understands that Treasury is seeking only brief submissions in relation to the proposed reforms rather than submissions which include detailed arguments justifying the submissions. Accordingly, the Taxation Institute’s submissions only include a brief explanation of the reasons for the submissions where appropriate. Further, where appropriate, submissions have been summarised in a bullet point format.
For a copy of the submission, go here