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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TAXATION INSTITUTE OF AUSTRALIA
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