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On 3 April 2013, the ATO withdrew the following 2 Taxation Determinations with effect from the same day:

  • TD 93/137W Income tax: foreign income (foreign investment funds) - does the phrase 'assets for use in eligible activities' in section 500 of the Income Tax Assessment Act 1936 (ITAA) include assets held for use in eligible activities?
  • TD 93/167W Income tax: foreign income - when is Foreign Investment Fund (FIF) income not included in:
    (a) the assessable income of an attributable taxpayer of a Controlled Foreign Company (CFC); or
    (b) the notional assessable income of a CFC?


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