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TR 2005/D16

Published on 01 Apr 06 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The release of TR 2005/D6 outlines the ATO’s preliminary views on the operation of section 129 of the Income Tax Assessment Act (Cth) 1936 and the scope of payments that are subject to freight tax. This article considers the breadth of this draft ruling and the type of payments the ATO considers as falling within the scope of section 129.

Author profile:

Rebecca Bolton CTA
Rebecca is a Senior Associate with Middletons. Current at 01 April 2006 Click here to expand/collapse more articles by Rebecca BOLTON.
 
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