Draft Taxation Ruling TR 97/D2 contains the initial views of the Australian Taxation Office (the ATO) on the proper interpretation and operation of sections 122DG, 122JE and 124ADG of the Income Tax Assessment Act 1936 (the Act). Whilst the comments are made in in this submission relate to section 122DG, they apply equally to sections 122JE and 124ADG.
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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