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Comments by professional bodies on draft Tax Determinations TD 1999/D53 & D56

Published on 01 Sep 99 by THE TAX INSTITUTE

Comments by professional bodies on draft Tax Determinations TD 1999/D53 & D56TD 1999/D53 (formerly TD 1999/d#1)Income tax: capital gains: is an entity (other than a Commonwealth, State or Territory authority) which is given authority to acquire a CGT asset under a Commonwealth, State or Territory Act an 'Australian government agency' for the purposes of Subdivision 124-B of the Income Tax Assessment Act 1997?

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TAX POLICY & RESEARCH DIVISION

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