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Service Trusts - Draft Taxation Ruling TR 2005/D5 and the 'Service Arrangements' draft booklet

Published on 05 Aug 05 by THE TAX INSTITUTE

As the Tax Institute has made a number of earlier submissions, (both solely and jointly) and engaged in other correspondence earlier confidential drafts of the Draft ruling and the Draft Booklet, the Tax Institute does not intend to repeat those arguments.  In general, a number of the comments made in our previous submissions on the confidential versions of the draft ruling and booklet are equally applicable in respect of the current drafts. However, the Tax Institute believes it is important to provide further comment in respect of the key remain issues.

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