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On 25 March 2015 the ATO issued draft taxation ruling TR 2015/D1 entitled “Income tax: income tax matters relating to bodies corporate constituted under strata title legislation”.

The draft ruling explains specific income tax issues that affect bodies corporate constituted under strata title legislation and proprietors of a lot held under that legislation. In particular, it sets out the principles that determine which entity holds property for the purposes of determining the assessability of income and the deductibility of expenses and how the principle of mutuality applies.

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