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04 Apr 13 8 addenda and an erratum issued

On 3 April 2013, the ATO issued the following 8 addenda:

  • TD 2009/2A1 - Income tax: when is 'foreign income tax... imposed...on the partners, not the partnership' under paragraph 830-10(1)(b) of ITAA 1997 for the purpose of determining whether a foreign limited partnership is a foreign hybrid limited partnership under Division 830 of that Act?
  • TR 2002/3A1 - Income Tax: whether the holding of pre-emptive rights, call options and put options constitute a contingent entitlement to acquire for controlled foreign company (CFC) and foreign investment fund (FIF) purposes
  • GSTR 2000/33A3 - Goods and services tax: international travel insurance
  • GSTR 2003/7A3 - Goods and Services Tax: what do the expressions 'directly connected with goods or real property' and 'a supply of work physically performed on goods' mean for the purposes of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?
  • GSTR 2004/7A2 - Goods and services tax: in the application of items 2 and 3 and paragraph (b) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999:
    - when is a 'non-resident' or other 'recipient' of a supply 'not in Australia when the thing supplied is done'?
    - when is 'an entity that is not an Australian resident' 'outside Australia when the thing supplied is done'?
  • GSTR 2005/6A4 - Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999
  • GSTR 2007/2A1 - Goods and services tax: in the application of paragraph (b) of item 3 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 to a supply, when does 'effective use or enjoyment' of the supply 'take place outside Australia'?
  • CR 2012/115A1 - Income tax: proposed return of capital: CSG Limited

On 3 April 2013, the ATO issued the following erratum:

  • TD 2006/9ER1 - Income tax: capital gains tax: scrip for scrip roll-over: is the reference to a roll-over in paragraph 124-795(2)(a) of ITAA 1997 limited to a replacement asset roll-over listed in section 112-115 of ITAA 1997 or to a same asset roll-over listed in section 112-150 of ITAA 1997?

 


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