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29 Aug 13 Ships and aircraft article of Australia's tax treaties and s 129 ITAA 1936 - TR 2013/D5

On 28 August 2013, the ATO released for public comment by 9 October 2013 draft Taxation Ruling TR 2013/D5 entitled "Income tax: the application of the ships and aircraft article of Australia's tax treaties to taxable income derived under section 129 of the Income Tax Assessment Act 1936 by a non resident shipowner or charterer".

The draft Ruling clarifies the circumstances in which the ships and aircraft article of Australia's tax treaties allocates Australia a right to tax amounts falling within s 129 of ITAA 1936.

 


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