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Joint professional body submission on the draft tax determination TD 2006/D3

Published on 24 Feb 06 by THE TAX INSTITUTE

A joint professional body submission in relation to the draft tax determination TD 2006/D3 Income tax: will the commissioner exercise his discretion under subsection 27H(3) of the Income Tax Assessment Act 1936 in determining the deductible amount in relation to a superannuation pension or 'eligible annuity' split pursuant to an agreement or court order on marriage breakdown?

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CPA AUSTRALIA


 
TAXPAYERS AUSTRALIA INC



TAXATION INSTITUTE OF AUSTRALIA

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NATIONAL INSTITUTE OF ACCOUNTANTS

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