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04 Sep 08 Withdrawals, addenda and errata

On 3 September 2008, the ATO issued the following:

  • TD 94/85W (Withdrawal) Income tax: is a taxpayer entitled to a deduction under subsection 59(1) or any other section of the Income Tax Assessment Act 1936 when an item of plant is sold by an agent of the taxpayer and the proceeds of sale are misappropriated by the agent?
  • CR 2006/123A1 (Addendum) Income tax: Henderson Group plc - return of capital
  • CR 2007/9A1 (Addendum) Income tax: capital gains: demerger of Tower Australia Group Limited by Tower Limited
  • TR 2008/6ER (Erratum) Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts

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