Your shopping cart is empty
- Home
- Up front: retrospectivity in super ruling of concern to TIA
Up front: retrospectivity in super ruling of concern to TIA
Member Price: $22.00
Non Member Price: $28.00
Non Member Price: $28.00
Published on 01 Jun 99 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The TIA submission on TR 99/5 condemns the ATO decision on making this ruling retrospective. In a Media Release issued on 20 May 1999 Mr Dirkis said the Institute was pleased that after years of uncertainty the Tax Office had delivered a policy statement effectively putting a stop to popular year-end tax strategies: employee benefit schemes, controlling interest arrangements, and offshore and non-complying superannuation funds.
Author profile
TAXATION INSTITUTE OF AUSTRALIA
- Current at 19 November 2004More by TAXATION INSTITUTE OF AUSTRALIA
- By-laws of the Taxation Institute of Australia - 01-April-2006
- When debt becomes equity - 01-March-2004
- Technical News - 01-June-2001
- Your Calendar for April - May 2001 - 01-April-2001
- BAS PAYG Questions & Answers - 25-January-2001
- Tax Tips: Commissioner's discretion - Some issues - 01-October-2000
- Technical News - October 2000 - 01-October-2000
- Issues and agendas - 01-September-2000
- Tax tips: tax law improvement - some reflections - 01-September-2000
- Your calendar for September - October - 01-September-2000
- Tax tips: Current CGT issues - 01-August-2000
- Technical news - 01-August-2000
- Your calendar for August -September - 01-August-2000
- Tax tips: Pay as you go - The no ABN withholding rule - 01-July-2000
- Fact sheet: The Pay As You Go regime - 01-July-2000
- The new tax system: GST food guide - 01-July-2000
- The enterprising entity - 01-December-1999
- GST and the ITAA 1997 - 01-November-1999
- Tax R & D : TR 1999/13 - 14, TD 1999/43 - 45, STD 1999/5 - 01-November-1999
- Superannuation: SCD 1999/5 - 01-October-1999
- CGT and GST: never mind the concept, feel the width - 01-October-1999
- Tax R & D : TR 1999/11 - 12, TD 1999/36 - 42, STD 1999/4 - 01-October-1999
- GST - 01-October-1999
- TIA Affairs: Tax File Numbers - 01-October-1999
- Draft taxation determinations: clarification and adequate publicising are the order of the day - 01-October-1999
- Draft ruling TR 1999/D7: concerns expressed over salary sacrificing arrangements - 01-October-1999
- Advising clients about registering for an Australian business number - 01-September-1999
- Tax R & D: TR 1999/8 - 10, SST 16 - 01-September-1999
- Capital Gains Tax reform options: little risk in reducing rate to 30 per cent - 01-August-1999
- The TIA's NZ Study Tour, July 23-27 1999: an opportunity to get close to your clients - 01-August-1999
- Upfront: a roundup of latest tax new and views - 01-August-1999
- Upfront: a roundup of the latest tax news and views - 01-July-1999
- Submission: ASIO Legislation Amendment Bill 1999: TIA concerned at "breadth of access" to tax information - 01-June-1999
- Tax R & D : TR 99/5, TD 99/2 - 99/19 - 01-June-1999
- Capital gains tax: expiry, loss and destruction! - 01-June-1999
- Review of Business Taxation: The Taxation Institute responds to a platform for consultation - 01-June-1999
- Superannuation: submission on the draft Superannuation Legislation Amendment Bill (No.3) 1999 - 01-June-1999
- A special report on the 14th National Convention - 01-May-1999
- Up front: a roundup of the latest tax news and views - 01-May-1999
- Tax R & D : TR 99/3 and STD 99/1 - 01-April-1999
- Tax R & D : TR 99/1 - 2, TD 98/26 - 29, SST 015 - 01-March-1999
- Up front: a roundup of the latest tax news and views - 01-March-1999
- Tax R & D : TR 98/17 - 23 and SST 014 - 01-February-1999
- Confronting the courts with novel issues - 01-February-1999
- TIA submission: Dividends and streaming - 01-August-1998
- TIA submission: Deemed dividends - 01-August-1998
- TIA submission: taxation of trusts and other entities - 01-June-1998
- Tax reform: let there be no half measures - 01-April-1998
- TIA Submission: The trust loss amendments - 01-February-1998
- Coping with tax agent audits - 01-October-1997
- Defying real tax reform - 01-August-1997
- Institute news: They got life...so why are they laughing? - 01-May-1997
- Ten tax principles - 01-December-1996
- Admissions and advancements - 01-October-1996
- Institute news: Super-fast information ; Big coups in the Big Q ; Every TIA member takes silk ; Read it in the Red - 01-October-1996
- Institute news: Budget '96: what we said ; Anti-Jewish slur in TIA Journal? - 01-September-1996
- Submission. Scope of Coles Myer: only a tenuous connection. Summary - 01-September-1993
- Submission. Share rights: "one indivisible asset". Summary - 01-September-1993
- Submission. Scope of Coles Myer: only a tenuous connection - 01-August-1993
- Submission. Share rights: "one indivisible asset" - 01-August-1993
- Taxpayers' Bill of Rights - 01-July-1993
- Submission. Partnerships: tax problems of work in progress - 01-April-1993
- Submission. Transfer pricing: matters of unjustified interest - 01-April-1993
- Submission. Transfer pricing: matters of unjustified interest. Summary - 01-April-1993
- Submission. Isolated transactions: Commissioner's face set against the law - 01-February-1993
- The child care submission. Summary - 01-July-1992
- Submission on the case for taxpayers' rights under self-assessment of income tax - 01-April-1990
- Submission on the Taxation Laws Amendment (Foreign Income) Bill 1990 - 01-April-1990
- Business tax reform: raising the level of the debate - 01-April-1988
- Business tax reform: raising the level of the debate - 01-April-1988
- Submission for review of the taxation system - 01-May-1985
- Submission for review of the taxation system - 01-May-1985
Click here to expand/collapse more articles by TAXATION INSTITUTE OF AUSTRALIA.
Copyright Statement
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
Copyright Statement
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
About Us
|
Contact Us
|
Help
|
Privacy, Copyright and Disclaimer
|
Conditions of Use
|
Sitemap
|
Social Media
© 1996-2017 The Tax Institute (ABN 45 008 392 372 (PRV14016)) All rights reserved.The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.