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01 Oct 099 3 draft Taxation Determinations on managed investment schemes - TDs 2009/D9-11

On 30 September 2009, the ATO released the following 3 draft Taxation Determinations for public comment by 30 October 2009:

  • TD 2009/D9 Income tax: does a change of Responsible Entity of a registered agricultural managed investment scheme affect the tax outcomes for participants if the arrangement continues to be implemented in accordance with the relevant product ruling?
  • TD 2009/D10 Income tax: does the disposal or termination of an interest in a non-forestry managed investment scheme which arises as a result of circumstances outside the control of the taxpayer result in the denial of deductions previously allowed under s 8-1(1)(b) of the ITAA 1997 in respect of your contributions to the scheme?
  • TD 2009/D11 Income tax: is a payment received by an investor in a non-forestry managed investment scheme upon the winding-up of the scheme, that does not involve the disposal of your interest in the scheme to another person, necessarily ordinary or statutory income under the ITAA 1997?


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