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Draft Tax Determination TD 98/D15

Published on 01 Nov 98 by THE TAX INSTITUTE

The Draft ruling correctly restates the position set out in AAT Case 67/96 96 ATC 598 (and subsequently applied in Small Claims Tribunal Case Norris v FCT) ie. that superannuation contributions and accounting fees for the preparation of Australian tax returns are not apportionable against foreign income for the purposes of sections 23AF and 23AG.

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INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
- Current at 19 November 2004
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AUSTRALIAN TAXPAYERS ASSOCIATION
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AUSTRALIAN SOCIETY OF CERTIFIED PRACTISING ACCOUNTANTS
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TAXATION INSTITUTE OF AUSTRALIA
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