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.
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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