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19 Aug 10 Application of s 102NA exemption to stapled group trust interposed under Subdiv 124-Q - TD 2010/D2

On 18 August 2010, the ATO released for public comment by 17 September 2010 draft Taxation Determination TD 2010/D2.

The full title of the draft is "Income tax: will the exemption in s 102NA of ITAA 1936 continue to apply to a unit trust that has become the interposed trust of a stapled group pursuant to Subdivision 124-Q of ITAA 1997 if the trustee of the unit trust later gains control (or the ability to control), either directly or indirectly, of operations of an entity that are in respect of a trading business within the meaning of s 102M of ITAA 1936?"

The answer given to the question asked is No.


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