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A joint professional body submission in relation to TD 2006/D16

Published on 02 Jun 06 by THE TAX INSTITUTE

A professional body submission sent to the ATO on the draft taxation determination TD 2006/D16 Income tax: can section 160ZZZJ of Part IIIB of the Income Tax Assessment Act 1936 apply to interest in the accounting records of an Australian branch of a foreign bank if the interest relates to a borrowing the branch has obtained from a third party?


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