24 Jan 12 2 withdrawals and 2 addenda
On 18 January 2012 the ATO withdrew the following 2 Taxation Determinations:
- TD 96/39W - Income tax: foreign income: can a controlled foreign company (CFC) obtain the benefit of the trading stock exemption under s 521 of ITAA 1936?
- TD 94/D84W - Income tax: foreign income: does a voluntary payment made to a taxing authority exclude income from designated concession income as described in Income Tax Regulation 152D?
On 18 January 2012 the ATO issued the following 2 addenda:
- GSTR 2004/1A3 - Goods and services tax: reduced credit acquisitions
- GSTII CC2A2 - Non-commercial activities of charities, cost of supply and market value tests