Published on 26 Oct 00
by THE TAX INSTITUTE
It is submitted that it is inappropriate to issue any of the above draft Taxation Determinations (TDs) as final. It is submitted that that all the determinations be merged into one document, being a Taxation Ruling (TR), and re-released in draft. While we appreciate that it may take greater time to do this we feel that it would be the most appropriate approach.
INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
NATIONAL INSTITUTE OF ACCOUNTANTS
TAXATION INSTITUTE OF AUSTRALIA