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.
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