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22 Jun 11 Companies controlled by exempt entities – draft Addendum

On 22 June 2011 the ATO issued a draft Addendum to Taxation Ruling TR 2005/22 “Income tax: companies controlled by exempt entities”: TR 2005/22DA.

The draft Addendum amends TR 2005/22 primarily to include comments on the impact of the recent High Court decision of FCT v Word Investments Ltd [2008] HCA 55; (2008) 236 CLR 204; 2008 ATC 20-072; (2008) 70 ATR 225.