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On 20 April 2011, the ATO issued Taxation Determination TD 2011/7, previously released in draft form as TD 2010/D2.

TD 2011/7 is entitled "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 the 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 posed is No.


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