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Joint submission regarding TD 2004/D83

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?

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INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
Current at 19 November 2004 Click here to expand/collapse more articles by INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA.
 
NATIONAL INSTITUTE OF ACCOUNTANTS
Current at 19 November 2004

TAXPAYERS AUSTRALIA INC
Current at 19 November 2004

TAXATION INSTITUTE OF AUSTRALIA
Current at 19 November 2004 Click here to expand/collapse more articles by TAXATION INSTITUTE OF AUSTRALIA.

CPA AUSTRALIA
Current at 19 November 2004

 

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