Home / HomeThis draft Taxation Ruling was released on 9 April 2008 for public comment by 23 May 2008. Its full title is "Income tax: the taxation treatment of ship and aircraft leasing profits under the ships and aircraft articles of Australia's tax treaties". The draft Ruling clarifies what profits derived from the leasing of ships or aircraft fall within the ships and aircraft articles of each of Australia's tax treaties.
Taxation treatment of ship & aircraft leasing profits under DTAs - TR 2008/D3
10 Apr 2008
For a copy of TR 2008/D3, go here