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03 Jun 10 2 Taxation Determinations on forestry managed investment schemes - TD 2010/14-15

On 2 June 2010, the ATO issued the following final Taxation Determinations:

  • TD 2010/14 Income tax: does a failure to plant trees intended to be established under a forestry scheme affect the timing of deductions for expenditure on seasonally dependent agronomic activities where s 8-1(1)(b) of ITAA 1997 and s 82KZMG of ITAA 1936 have previously been ruled to be satisfied? (Previously released in draft form as TD 2009/D13)
  • TD 2010/15 Income tax: does failure to plant all the trees intended to be established under a forestry managed investment scheme covered by Division 394 of ITAA 1997 mean that no deduction is allowable under Division 394 of that Act in respect of a participant's initial contribution to the scheme? (Previously released in draft form as TD 2009/D14)

 


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