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On 15 June 2011 the ATO released draft Taxation Determination TD 2011/D7, entitled “Income tax: Division 7A: do the exclusion rules in Subdivision D of Division 7A of Part III of the Income Tax Assessment Act 1936 (ITAA 1936) necessarily impact on the deemed circumstances arising from Subdivision E of the ITAA 1936 and the consequent operation of Subdivision B of the ITAA 1936?”

The draft determination is open for comment until 15 July 2011.