Published on 18 Feb 05
by THE TAX INSTITUTE
Joint submission from the Taxation Institute of Australia, CPA Australia, Institute of Chartered Accountants in Australia, National Institute of Accountants and Taxpayers Australia regarding TD 2004/D83 Income tax: does subsection 23AG(2) of the Income Tax Assessment Act 1936 apply where foreign earnings are exempt from tax in a foreign country for one or more of the reasons listed in that subsection and there is no additional reason for exempting that income?
INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
NATIONAL INSTITUTE OF ACCOUNTANTS
TAXATION INSTITUTE OF AUSTRALIA